@TurboTaxPeterM I am sorry, but I must disagree with your unconditioned "yes" answer. (It might be correct, but there is not enough information given to make that determination.)
Per the IRS there are 4 tests for a Qualifying Relative:
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170933">https://www.irs.gov/pub...>
Qualifying Relative
Four tests must be met for a person to be your qualifying relative. The four tests are:
1) Not a qualifying child test,
2)Member of household or relationship test,
3)Gross income test, and
4)Support test.
You left out the first test (Not a qualifying child test).
If the child *can* be the Qualifying Child of the parents, the child cannot be a Qualifying Relative of anyone else.
If the parents *can* claim the child, even if they choose not to, then nobody else can claim as a Qualifying Relative. The parents "cannot allow" someone else to claim, the tax law does not permit that. Only if the parent is not required to file a tax return is it permitted.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
