If you claim your daughter as a dependent on your income tax return, she cannot claim herself on her income tax return.

If an individual is filing his or her own tax return, and the individual can be claimed as a dependent on someone else's return, the individual cannot claim his or her own personal exemption. In this case, your daughter should check the box on her return indicating that someone else can claim her as a dependent.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Tax Topic 354, Dependents

Source: www.irs.gov