Possibly. If her gross income is less than $4,400 (for tax year 2022) and you pay more than half of her support, then you may be able to claim her as a dependent. She does not need to live with you. (26 C.F.R. §§ 1.36B-1(f), 1.152-1; Center on Budget and Policy Priorities, The Health Care Assister's Guide to Tax Rules).
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