If, on Dec 31 of the tax year your daughter was
- Under the age of 19 and
- Lived in your household for the entire year (there are exceptions for blood related)
**************OR***********
- Under the age of 24 and
- enrolled as a full time student at an accredited educational institution (which would include 12th year high school) for any one semester that started during the tax year and,
- did not provide more than 50% of "HER" "OWN" "SUPPORT" and
- Lived in your house for the entire year (time spent away from home for the primary purpose of attending school is considered to be time having lived in your house) then:
-
She qualifies as your dependent under the child dependent rules (different from the qualifying relative rules). Note that under the child dependent rules, the dependent's earned income "does" "not" "matter".
The relative dependent rules most likely would not apply here, since she's under the age of 19 on Dec 31 of the tax year. But if they did apply, if she earned more than $4,300 in 2022, she would not qualify as your dependent. (again, with exceptions.)
