Possibly, if you are otherwise able to claim her as a qualifying relative (see below) and her only source of income is social security, then yes you can claim her. Only the taxable portion of her social security benefits are included in the gross income calculation. So if her benefits are not taxable, and she has no other income then she would meet the income test.
Four tests must be met for a person to be your qualifying relative. The four tests are:
- Cannot be your qualifying child or the qualifying child of any other taxpayer
- Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who don't have to live with you .
- person's gross income for the year must be less than $4,050. Gross income also includes all taxable unemployment compensation, taxable social security benefits, and certain scholarship and fellowship grants
- you generally must provide more than half of a person's total support during the calendar year.
https://www.irs.gov/publications/p501#en_US_2017_publink1000220968
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