Yes. As long as she was a full time student for at least 5 months, she still counts as a student. So as long as she meets the rest of the criteria, you can still claim her as your dependent for 2024. Unless she goes back to school or has income of less than $5,200 in 2025, you will not be able to claim her as a dependent in 2025.
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 (social security does not count)
- 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 in 2024 (not counting social security) or $5,200 for 2025
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