As far as I know, that is ONLY for purposes of determine if a person can claim the child as a Qualifying Relative. It is still her QC if she chooses to take it (or give it via Form 8332).
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170936">https://www.irs.gov/pub...>
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220942">https://www.irs.gov/pu...>
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-drop/n-08-05.pdf">https://www.irs.gov/pub/irs-drop/n-08-05.pdf</a>
