Yes, as long as she qualifies as your dependent.
A person can still be a Qualifying
relative dependent, if not a Qualifying Child, if he meets the 6 tests for
claiming a dependent:
1. Closely Related OR live
with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4150 ($4,050 in 2016-17)
3. The taxpayer must have
provided more than 1/2 his support
4. He must be a US citizen or resident of the US, Canada
or Mexico
5. He must not file a joint
return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying
child of another taxpayer
Nontaxable
Social security doesn't count as income, for the income test, but social
security money he/she spends on her self does count as support not provided by
you, for the support test. Money she puts into savings & investment does
not count as support she spent on herself.
