If she was under 24 as of 12/31/2022 - Yes, she is your qualifying child dependent and she should check the box that says ''someone else can claim me'' on her return. A qualifying child's income does not matter. 'Away at school' is a temporary absence. Don't count time away at school as a time not living with you.
If she was 24 or older as of 12/31/2022, no she is not your qualifying relative dependent. You can't claim her if she made over $4400 and is 24 or older.
Who can I claim as my dependent? I am assuming she meets the other tests (citizenship, student for 5+ months, not filing with a spouse)
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