It depends. If she's a full-time student, the rules are different than if she isn't. If you only pay for insurance, you will probably not be able to claim her as a dependent. You need to pay more than half of her support.
Here are the rules for a qualifying child (if she was a full-time student in 2024) from Rules for Claiming Dependents on Taxes:
- "Are they related to you? The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
- Do they meet the age requirement? Your child must be under age 19 or, if a full-time student, under age 24. There's no age limit if your child is permanently and totally disabled.
- Do they live with you? Your child must live with you for more than half the year, but several exceptions apply.
- Do you financially support them? Your child may have a job, but they cannot provide more than half of their own support."
Here are the rules for an other dependent (if she wasn't a full-time student in 2024) from Rules for Claiming Dependents on Taxes:
- Do they live with you? Your relative must live with you all year as a member of your household or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list, including daughter, so you have met this test.
- Do they make less than $5,050 in 2024 ($5,200 for 2025)? Your relative can't have a gross income of more than $5,050 in 2024 and be claimed by you as a dependent. This threshold increases to $5,200 for 2025.
- Do you financially support them? You must provide more than half of your relative's total support for the year.
