My Girl friend is on fed Disibility. she does not work can I claim her as a dependent

[DoninGA]

You may be able to claim her as your non-relative dependent under the Qualifying Relative rules if she meets all the requirements.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,300 (social security does not count) in 2021
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[Hal_Al]

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related).

Nontaxable Social security, including disability and SSI, doesn't count as income, for the income test, but social security money she spends on her self does count as support not provided by you, for the support test. 

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value, divided by the number of occupants.

[SweetieJean]

Exactly what type of "Fed[eral] Disability" is she on?