You can claim the children as dependents if they are your qualifying relatives. See below to see if they qualify.
The
4 tests that will qualify a relative as a dependent are:
- Qualifying
Child: They
are not the “qualifying child” of another taxpayer or your “qualifying
child”.
- Gross
Income: The
dependent being claimed earns less than $4,050 in 2017.
- Total
Support: You
provide more than half of the total support for the year.
- Member
of Household or Relationship: The person (a friend, girlfriend, non-blood
relative) must live with you all year as a member of your household.
https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/family/who-can-i-claim-as-a-dependent-...
Read below to see the qualifications for Head of household which requires a qualifying person.
https://ttlc.intuit.com/replies/3288637
