Yes. If you meet the requirements to claim her as either a qualifying child or qualifying relative, you can file her as your dependent. She can also file her own tax return, in order to receive a refund. She will just need to indicate that she is being claimed as a dependent.
Please view the qualifications below:
Qualifying Child Tests:
-
Relationship: Must be your child, adopted child, foster-child,
brother or sister, or a descendant of one of these (grand or nephew).
-
Residence: Must have the same residence for more than half
the year.
-
Age: Must be under age 19 or under 24 and a full-time
student for at least 5 months. They can be any age if they are totally and
permanently disabled.
-
Support: Must not have provided more than half of their
own support during the year.
-
Joint Support: The child cannot file a joint return for the
year.
Qualifying Relative tests:
- They are not the “qualifying
child” of another taxpayer or your “qualifying child”.
-
Gross Income: Dependent earns less than $4,050 in 2016.
-
Total Support: You provide more than half of the total support
for the year.
-
Member of Household or
Relationship: The person (a friend,
girlfriend, non blood relative) must live with you all year as a member of
your household or be one of the relatives that doesn’t have to live with
you.
