No. The rules are clear that your child must be under 24 on December 31st, and a full time student. See the rules below which are also used for the earned income tax credit. She would qualify as a "qualifying relative" dependent. Click the screenshots attached to enlarge and view.
The rules for a qualifying child are show here.
Relationship
- Your son, daughter, adopted child1, stepchild, foster child2 or a descendent of any of them such as your grandchild
- Brother, sister, half brother, half sister, step brother, step sister or a descendant of any of them such as a niece or nephew
Age
- At the end of the filing year, your child was younger than you (or your spouse if you file a joint return) and younger than 19
- At the end of the filing year, your child was younger than you (or your spouse if you file a joint return) younger than 24 and a full-time student
- At the end of the filing year, your child was any age and permanently and totally disabled3
Residency
- Child must live with you (or your spouse if you file a joint return) in the United States4 for more than half of the year
Joint Return (not applicable for small children since they would not be married)
- The child cannot file a joint return for the tax year unless the child and the child's spouse did not have a separate filing requirement and filed the joint return only to claim a refund.
For additional information you can click the link here: EITC
- IRS Q&A
