She would not be considered a "Qualifying Child" nor a "Qualifying Relative" unless:
-
Are
they a citizen or resident? The person must be a U.S. citizen, a
U.S. national, a U.S. resident, or a resident of Canada or Mexico. Many
people wonder if they can claim a foreign-exchange student who temporarily
lives with them. The answer is maybe, but only if they meet this
requirement.
-
Are
you the only person claiming them as a dependent? You can’t claim
someone who takes a personal exemption for himself or claims another
dependent on his own tax form.
-
Are
they filing a joint return? You cannot claim someone who is
married and files a joint tax return. Say you support your married
teenaged son: If he files a joint return with his spouse, you can’t claim
him as a dependent.
-
Do
they live with you? Your relative must live at your
residence all year or be on the list of “relatives who do not live with
you” in Publication 501. About 30 types of relatives are on this list.
-
Do
they make less than $4,050 in 2016? Your relative
cannot have a gross income of more than $4,050 in 2016 and be claimed by
you as a dependent.
-
Do
you financially support them? You must provide more than
half of your relative’s total support each year.
-
Are
you the only person claiming them? This means you can’t claim the
same person twice, once as a qualifying relative and again as a qualifying
child. It also means you can’t claim a relative—say a cousin—if someone
else, such as his parents, also claim him.
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