It depends. Since you are not related to them, it is possible that you may claim them, depending on the circumstances.
If they are foster children (placed in your home by the courts), and they were with you for more than 6 months out of the year, then they receive the same treatment as if they were your children. You may be able to claim all benefits, including Head of Household, Child Tax Credit, and Earned Income Credit. See this FAQ with more information: https://ttlc.intuit.com/replies/4835245
If they share no blood relationship with you and are not foster children, you may be able to claim them as dependents for limited benefits if :
- They lived with you for the entire year.
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You paid for more than half of their support.
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Neither earned more than $4050 in the year (If one did, he/she would not be your dependent, the other still might be)
- They have no other relative living with you who may claim them as qualifying children.
Please see this FAQ with more information: https://ttlc.intuit.com/replies/3288503
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