Probably. If she is not yet receiving income from the annuity.
In order to be considered a dependent, you have to be either a
"qualifying child" or a "qualifying relative." Your girlfriend does not meet the requirements of qualifying child.
She may be claimed as a dependent on your return if she meets
the four tests for a qualifying relative:
1. Not a qualifying child - No problem here.
2. Member of household or relationship test – You are
not related to her, but you meet this test if she has lived with you all
year as a member of your household.
3. Gross income test - To meet this test, a
person's gross income for the year must be less than $4,050. Gross
income is all income in the form of money, property, and services that
isn't exempt from tax.
4. Support test - To meet this test, you must have provided more
than half of her total support during the calendar year. You figure
whether you provided more than half of her total support by comparing the
amount you contributed to her support with the entire amount of support she received from all sources. This
includes support from her own funds.
Worksheet 2 in IRS Pub. 501 (p. 16) may be helpful in figuring whether you
provided more than half of her support.
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