No. In order for you to claim either of them as a dependent they would have to live with you from January 1 through December 31. Moving out in August 2024 is a deal breaker--even if your friend had the low amount of income in 2024 that might allow you to claim her or the child.
**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.**
