It doesn't work that way. You have to look at the year as a whole. She would have to meet one of two tests to be your dependent. If she is not a qualifying child, then look to the qualifying relative test.
In general, to be a taxpayer’s
qualifying child, a person must satisfy four tests:
Relationship — the taxpayer’s child or stepchild (whether by
blood or adoption), foster child, sibling or step-sibling, or a descendant of
one of these.
Residence — has the same principal residence as the taxpayer
for more than half the tax year. Exceptions apply, in certain cases, for
children of divorced or separated parents, kidnapped children, temporary
absences, and for children who were born or died during the year.
Age — must be under the age of 19 at the end of the tax
year, or under the age of 24 if a full-time student for at least five months of
the year, or be permanently and totally disabled at any time during the year.
Support — did not provide more than one-half of his/her own
support for the year.
Qualifying Relative
- Do they live
with you? Your relative must live at your residence all year or be on the
list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this
list.
- Do they make less
than $4,050? Your relative cannot have a gross income of more
than $4,050 and be claimed by you as a dependent.
- Do you financially support
them? You must provide more than half of your relative’s total
support each year.
