@tbduvall As long as she is a full time student under the age of 24 you claim her as a dependent under the Qualifying Child rules.
When she is no longer a full time student or is age 24 or older then you can only claim her under the Qualifying Relative rules if her income is under the limit for the rules. For tax year 2023 that is having gross income of $4,700 or more.
To be a Qualifying Relative -
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,700 (social security does not count) in 2023
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.
