Claiming 19 year old?

[mikemarycab]

My daughter was 19 at the end of 2024 and was a full-time student. She lived in our home for 7 months of last year. She paid for her car insurance, gas for her car, and contributed $100 towards food each month.

She paid nothing towards mortgage, utilities (including her phone service), etc.

My understanding is I am able to claim her. Is this correct?

[DoninGA]

Since she was under the age of 24, did not contribute to over one-half of her own support and was a full time student,  you should be able to claim her under the Qualifying Child rules.

To be a Qualifying Child -

1. 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.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[DawnC]

It does sound like you can.  In order for you to claim her, she cannot have paid for more than half of her own total support.   Based on what you described, she did not contribute more than half.   Here is a worksheet you can use to verify.     

Claiming Dependents - she is a qualifying child if a full-time student under the age of 24 - unmarried and not claimed by anyone else.