Yes, you can claim your daughter as a dependent if the Qualifying Child
rules below are met. If she received a 1098-T (Tuition Statement) form it would be claimed on your return.
To be a Qualifying Child -
1. The child must be
your son, daughter, stepchild, foster child, 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 unless disabled.
NOTE: If she worked, she can file a tax return, to receive a refund of the taxes withheld or
balance owed. However, she must indicate on this tax return that she can be claimed as a dependent on someone else's return.
Here's a link to the
IRS website for more information: https://www.irs.gov/newsroom/a-qualifying-child
