Take a look at Publication 17 - there's a fairly extensive section in there on dependents.
Or, take a look at Publication 929 on dependents: http://www.irs.gov/pub/irs-pdf/p929.pdf
The main issue is that you can't take an exemption for her if she is taking the exemption for herself on the returns she is filing for those years. One option is for her to simply not take her exemption on her returns.
But Pub 929 explains your options better than I can.
Cheers,
Bev
Or, take a look at Publication 929 on dependents: http://www.irs.gov/pub/irs-pdf/p929.pdf
The main issue is that you can't take an exemption for her if she is taking the exemption for herself on the returns she is filing for those years. One option is for her to simply not take her exemption on her returns.
But Pub 929 explains your options better than I can.
Cheers,
Bev
