Claiming a non-related child

[toadlily3]

I've had a family friend's child living with me for over a year. She pays no support, not even gifts, and has had insubstantial visitation (less than 2 weeks for the whole year). For the greater part of a year, we had a power of attorney for him. Then we went to court and now have a custody arrangement where we are legal custodial parents but that was effective starting in October. My question is, can we claim him on our taxes and if yes, HOW?

[MinhT1]

You can claim your friend's child as a dependent if she passes 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.

Please read this TurboTax article on Who Can I Claim as a Tax dependent?