You can claim your Friend living in your home as a Dependent if ALL of these qualifications are met:
- He/She is a citizen of the US
- He/She had income of less than $4,150
- He/She lived with you the entire year
- He/She is not claimed as a dependent by anyone else
- He/She is not filing a joint return
- You provided more than 1/2 of their support.
You can also check out this IRS Tool which walks you through a set of questions to help determine if you can claim someone as a Dependent: https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent.
