She can't be your Qualifying Child unless she is a full-time student.
She could be your Qualifying Relative if she has a limited income, and you supply more than half her support.
Qualifying
Relative:
The person can't be your qualifying child or the
qualifying child of any other taxpayer.
The person either (a) must be related to you in
one of the ways listed under Relatives who don't have to live with you,
or (b) must live with you all year as a member of your household (and your
relationship must not violate local law).
The person's gross income for the year must be
less than $4,150.
You must provide more than half of the person's
total support for the year.
Gross income means all income the person
received in the form of money, goods, property and services, that isn’t exempt
from tax. Don’t include social security benefits unless the person is married
filing a separate return and lived with their spouse at any time during the tax
year or if 1/2 the social security benefits plus their other gross income and
tax exempt interest is more than $25,000.
Relatives
who don't have to live with you. A person related to you
in any of the following ways doesn't have to live with you all year as a member
of your household to meet this test.
Your
child, stepchild, foster child, or a descendant of any of them (for example,
your grandchild). (A legally adopted child is considered your child.)
Your
brother, sister, half brother, half sister, stepbrother, or stepsister.
Your
father, mother, grandparent, or other direct ancestor, but not foster parent.
Your
stepfather or stepmother.
A
son or daughter of your brother or sister.
A
son or daughter of your half brother or half sister.
A
brother or sister of your father or mother.
Your
son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or
sister-in-law.
