No. If she is paying you to help out with expenses, she would not be your dependent. In order to claim your sister as a dependent, you would have to provide over half of her support for the year and she would have to less than $4,700 in income for the year.
To claim someone as a Qualifying Relative, they must be:
- Your child ( including step children, adoptive children and foster children) or a descendent of them
- Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
- Your parent or grandparents, including step parents and in laws
- Any other person that lived with you for the entire tax year
- Not a qualifying child of another taxpayer
- Someone that you provided over half of their support for during the tax year
- Has less than $4,700 in income (not counting social security)