Yes, it is possible. She and/or her children would need to meet the other requirements to be considered your qualifying child or qualifying relative so that you can claim her and possible her children's exemptions. Below are the requirents, but be a ware that according to the IRS:
Relatives who don't have to
live with you. A person related to you
in any of the following ways doesn't have to live with you all year as a member
of your household to meet this test.
Your child, stepchild, foster
child, or a descendant of any of them (for example, your grandchild). (A
legally adopted child is considered your child.)
Your brother, sister, half
brother, half sister, stepbrother, or stepsister.
Your father, mother,
grandparent, or other direct ancestor, but not foster parent
Your stepfather or stepmother.
A son or daughter of your
brother or sister.
A son or daughter of your half
brother or half sister.
A brother or sister of your
father or mother.
Your son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law, or
sister-in-law.
Any of these relationships that
were established by marriage aren't ended by death or divorce.
Qualifying
Child
1. The child must be your son, daughter,
stepchild, foster child, brother, sister, half-brother, half-sister,
stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at
the end of the year and younger than you (or your spouse if filing jointly),
(b) under age 24 at the end of the year, a student, and younger than you (or
your spouse if filing jointly), or (c) any age if permanently and totally
disabled.
3. The
child must have lived with you for more than half of the year.
4. The child must not have provided more than
half of his or her own support for the year.
5. The child must not be filing a joint
return for the year (unless that joint return is filed only to claim a refund
of withheld income tax or estimated tax paid).
Qualifying
Relative
A
person is your qualifying relative if you can answer “Yes” to the following
questions:
-
Do
they live with you? Your relative must live at your residence all year
or be on the list of “relatives who do not live with you” in Publication
501. About 30 types of relatives are on this list.
-
Do
they make less than $4,050 in 2017? Your relative cannot
have a gross income of more than $4,050 in 2017 and be claimed by you as a
dependent.
-
Do
you financially support them? You must provide more than half of
your relative’s total support each year.
-
Are
you the only person claiming them? This means you can’t claim the
same person twice, once as a qualifying relative and again as a qualifying
child. It also means you can’t claim a relative—say a cousin—if someone
else, such as his parents, also claim him.
