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.).
A 12-month period ending on the last day of any month other than December. Partnerships, S corporations, and personal service corporations are limited in their choice of fiscal years and face special restrictions.