Lodging that is not provided at an employer's location is subject to Social Security and Medicare tax. Providing your daughter with living assistance would be the same.
IRS regulations require an employer to determine the taxable value by subtracting any amount the employee paid for the benefit from the fringe benefit's fair market value. Fringe benefits are also subject to Social Security, Medicare and federal unemployment taxes. See: Taxability of Employer-Provided Lodging
Fringe benefits are also subject to Social Security, Medicare and federal unemployment taxes. To determine the taxable value of employer-provided housing and lodging, subtract the rent paid by the employee from the property's fair market value. See: TAX ON EMPLOYER-PROVIDED HOUSING AND LODGING
