Can I claim my 20 year old daughter as a dependent if she studied a semester abroad?

A child who is away at school, whether college, trade school, technical school or boarding school, is regarded by the IRS as living with you for the purposes of tax filing. If your child meets the other criteria to be qualified as a dependent child on your tax return and is attending school away from home, you can claim the child as a dependent and receive the dependency tax exemption.