The $500 Other Dependent credit (ODC) begins to phase out when the taxpayer's income is more than $200,000. This phaseout begins for married couples filing a joint tax return at $400,000.
Even if you don't claim her, she is not allowed to claim herself, if she qualifies as your dependent She is still not eligible for the refundable education credit.
With the tax law change, effective 2018, most students will get the same refund whether they claim themselves or not. The personal exemption has been eliminated and the standard deduction increased.
