My brother's daughter was born 9/30/2017. Why is she not being allowed as a dependent?

[CarolynM]

Here are all of the qualifications to claim a child as a dependent:

To claim a child as a dependent, he or she must:

*            be your child (or adoptive or foster child), sibling, niece, nephew or grandchild;

*            be under age 19, or under age 24 and a full-time student for at least five months of the year; or be permanently disabled, regardless of age; 

*            have lived with you for more than half the year; and 

*            have provided no more than half his or her own support for the year.

She must also have a SSN.