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.).
Two or more persons who have undivided ownership rights in property. Upon death of a tenant, his or her share passes to his or her estate, rather than to the surviving tenants.