Possibly, You may claim a dependent in two different ways.
The first criteria is always that no one else, including herself, has claimed her.
The IRS website states the rules General rules for Dependents
General rules for dependents
These rules generally apply to all dependents:
- A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico
- A person can't be claimed as a dependent on more than one tax return, with rare exceptions
- A dependent can't claim a dependent on their own tax return
- You can't claim your spouse as a dependent if you file jointly
- A dependent must be a qualifying child or qualifying relative
Qualifying child
To qualify as a dependent, a child must also pass these tests:
- Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
- Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
- Residency: Live with you for more than half the year, with some exceptions
- Support: Get more than half their financial support from you
- Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld
See the full rules for a qualifying child
Qualifying relative
A qualifying relative must meet general rules for dependents and pass these tests:
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