Thank you for participating in this event.
As long as your daughter meets the requirements to be your qualifying child or qualifying relative for the year, you can claim her as a dependent on your tax return and claim the education credits like American Opportunity Credit or the Lifetime Learning Credit. The following conditions must be met for you to claim her as a qualifying child:
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The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
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The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled.
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The child must have lived with you for more than half of the year.2
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The child must not have provided more than half of his or her own support for the year.
The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).
As you have mentioned that your daughter is 22 yrs old and a student, living away for college is an exception that does not disqualify you from claiming her as a dependent, she should not have provided for more than half her support. If she is taking out loans in her name, that is counted as support provided by her. And she should not claim herself if she is filing a tax return.
Here are some helpful resources:
Rules for Claiming a Dependent on Your Tax Return
Whom May I Claim as a Dependent?
