Can I claim a friend and her 2 kids that are living ith me as dependents?

[samantha-waite]

I have a friend and her 2 children living with me for free while i help them get on their feet, can or should i claim them as dependents?

[MinhT1]

You can claim your friend and her children as dependents if they pass all of the following tests:

1. The person can't be your qualifying child or the qualifying child of any other taxpayer. 
2. The person must live with you  all year as a member of your household (and your relationship must not violate local laws). 
3. The person's gross income for the year 2024 must be less than $5,050. 
4. You must provide more than half of the person's total support for the year.
5. The person is a U.S. citizen, U.S. resident alien, U.S. national.
6. The person is not a married person who files a joint return unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid.