A child who is unrelated to the person who provides support may be able to claim a dependency exemption if the child is a qualifying relative. Even though there are no blood ties, a qualifying relative includes a child of another taxpayer as long as that other taxpayer is not required to file a tax return (or does so only to obtain a refund). But check all the tests for a dependency exemption (support, gross income, etc.).
Net income after claiming all deductions from gross income and adjusted gross income, such as IRA deductions, itemized deductions, or the standard deduction, and personal exemptions.