Yes, if New Jersey uses the same standard for claiming a dependent as on the Federal return. On the Federal return, you may claim your daughter if she was under 24 years of age, living with you for at least six months (away for college is still living with you), provided she was a half-time student for at least 5 months, and she did not provide at least half of her own support. Generally speaking, if she started college with the fall semester, this usually qualifies her as a dependent if all of the other factors are also there.