My 24 yr old daughter is in law school. Her permanent address is KY, but she currently lives in OH and works part time so she can attend law school. If we claim her as a dependent on our taxes, how much of her $7200 in income does she have to claim on a 1040?....next is how do we file her state taxes, if we claim her as a dependent?...do we file in ohio as a non-resident & then file reciprocating tax forms in KY or can we claim her on our federal taxes/ky state taxes, but she file ohio tax information?