My daughter is a postgraduate with full scholarship covering both tuition fees and living expenses and without any other income for 2011. She has to file her tax return for 2011 as she has scholarship income. My question is:

If I can claim her as my dependent to claim the exemption while she file her tax return without claiming the exemption?

Thanks a lot in advance!

If she is under age 24 at the end of 2011 and she provided less than half her own support, then she may be your "qualifying child." However, since she has a scholarship that covers the majority of her living needs it would seem unlikely, unless you provided some significant financial support.

If she is over age 24 then she may be your "qualifying relative" only if her gross income is less than $3,650 and you provided more than half her support.

Dear ebaines,

Thank you very much for your answer, which is very helpful.