It doesn't matter that she earned 14,000, what matters is if she supplied more than half her own support.
A “Qualifying Child is a person that meet these tests:
- WHO IS THE PERSON? The person must be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or a descendent of any of them.
- HOW OLD IS THE PERSON? The person must be under age 19 or, if a full-time student, under age 24. They must also be younger than you (or either you or your spouse if you’re filing Married Filing Jointly)
There is no age limit if your child is permanently and totally disabled.
- WHERE DOES THE PERSON LIVE? The person must have lived with you for more than half the tax year, but several exceptions apply such as school and military service.
- WHO SUPPORTS THE PERSON? The person cannot have provided more than half of their own support. It doesn’t matter how much they earned.
- HOW WILL THIS PERSON FILE THEIR TAX RETURN (IF THEY HAVE TO FILE ONE)? The person can’t be filing a Married Filing Jointly tax return, although there is an exception to that.
If the student is your qualifying child, you claim her as your dependent.
She would still file, but would need to select that Yes, someone else can and will claim them.
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