Possibly. To claim her as a dependent, she cannot provide more than half of her own support, which includes rent or the fair rental value of the home, food, utilities, and home repairs. Expenses related to your daughter’s clothes, education, medical, travel and other expenses are included. Support from your child can come from taxable and nontaxable income, such as wages and Social Security. It can also include student loans, but does not include any scholarships she receives. And only funds that contribute to your daughter’s support are included. If she puts all her wages into a savings account, that money would not be included as support paid by the child. (26 CFR § 1.36B-1(f); 26 CFR § 1.152-1; IRS, Publication 929).