a qualifying relative is a person who is not a qualifying child of anyone else
the parents or parents would not meet all the tests required for the child to be a qualifying child.
here is a test they would likely fail
residency - the child must have the same principal residence residence as the taxpayer (parent(s)) for more than half the year. since it would seem the child is living with you, the parent(s) would fail this test (2020)
there are six tests all of which must be met for the child to be a qualifying child. even if only one test is failed, the child would not be a qualifying child. Thus the tests for qualifying relative (really a misnomer because the person does not have to be a relative) must be checked
1) member of household or relationship
either related which the child is not or the child must live in your household for the entire year - temporary absences allowed
2) gross income for the year must be below a certain amount for 2019 this amount is $4200 (don't know amount for 2020) generally gross income is the same as taxable income
3) you must provide over 1/2 the child's support. if the parent(s) are providing over 1/2's the child support then you fail this test
it is possible that no party can claim the child because each party fails one or more tests.
say you do meet all 3 tests for qualifying relative. I want to warn you that nothing can stop the parents from claiming the child. in this situation the IRS will first send both parties a letter asking them to amend. if they don't and you shouldn't. then the IRS sends a second letter asking you to prove it. if this happens you will have to prove you meet the three tests.
