If she meets the requirements to be your dependent then she is your dependent, even if you decide to not claim her, and she will have to indicate on her return that she can be claimed by some else.
Qualifying child requirements:
- They're related to you.
- They aren't claimed as a dependent by someone else.
- They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They're under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- They lived with you for more than half the year (exceptions apply).
- They didn't provide more than half of their own support for the year.
Please see Who can I claim as my dependent? for additional details.
@Chung11358
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