There are two types of dependents--qualifying child and qualifying relative. She can't claim you as a qualifying relative dependent because you made more than $4050. However, she might be able to claim you as a qualifying child dependent if you meet these tests from her perspective:
1. The child must be your son, daughter, stepchild, foster chld, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student, or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you (or your spouse, if filing jointly) unless disabled.
If you can't be claimed as a qualifying child by her, she can't claim you. If she can claim you, you must indicate on your tax return (if you're required to file one) that you can be claimed by someone else.
