Yes, if she meets the Qualifying Relative Rules for you as shown below.
Qualifying Relative:
You provided more than half of their support.
They made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
They live with you (365 days in the year) or they are related to you.
They aren’t a dependent on someone else’s taxes.
They aren’t doing their taxes with a spouse (married filing jointly).
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They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
You can’t claim a dependent if you are a dependent on someone else’s taxes. Use the link here for more information. Rules
for Claiming a Dependent on Your Tax Return
