No, you cannot claim your friend's child. Your friend is the parent who can claim her own child. She is the one who is working and earning an income. Actually, if your friend wanted to, since you live there and have no income, she could claim you as a qualified relative and get a $500 credit for other dependents by claiming you as a dependent.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
