Education

How old is she?  If she is over 23 years old, then no, you would not be able to claim her as a dependent.  

Also, if she is under 24 years old, what did she use her income for?  If she used it to provide for more than half of her own support then no, you would not be able to claim her as a dependent. 

Providing her own support would include things like a vehicle, insurance, education, food, clothing, entertainment, etc. 
 

The following criteria must be met to claim someone as a qualifying child:

• Your child (including adopted and foster children), your sibling, or a descendent of any of them.
• Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
• Lived with you for more than 6 months during the tax year
• They did not provide more than half of their own support
• They did not file a joint return, unless it was to claim a refund

To claim someone as a Qualifying Relative, they must be:

• Your child ( including step children, adoptive children and foster children) or a descendent of them
• Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
• Your parent or grandparents, including step parents and in laws
• Any other person that lived with you for the entire tax year
• Not a qualifying child of another taxpayer
• Someone that you provided over half of their support for during the tax year
• Has less than $5,050 in income (not counting social security)