The current selected solution appears to have misunderstood the problem.
The trick is to neither use absolute nor fixed positioning. Instead, have the close button outside of the div with its position set to relative and a left float so that it is immediately right of the div. Next, set a negative left margin and a positive z index so that it appears above the div.
Here's an example:
#close
{
position: relative;
float: left;
margin-top: 50vh;
margin-left: -100px;
z-index: 2;
}
#dialog
{
height: 100vh;
width: 100vw;
position: relative;
overflow: scroll;
float: left;
}
<body>
<div id="dialog">
****
</div>
<div id="close"> </div>
</body>