The IRS looks at 5 things to decide whether your child qualifies;
1. Relationship - Since she's you daughter she qualifies.
2. Age - dependents must be under the age of 19 at the end of the year.
3. Residency - She must have lived with you for more than half of the year.
4. Support - The child cannot have provide more than half of her support for the year.
5. Qualifying - Just means that your daughter won't be claimed as a dependent by anyone else.
So, how much your daughter earned is not a consideration. You can claim her as a dependent if she meets the qualifications above.
Also, your daughter will need to file her own taxes to report her earnings.



