A child that is not your dependent cannot be a qualifying child.
IRS Pub 17
Qualifying Child of More Than One Person
Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).
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The child tax credit or credit for other dependents.
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Head of household filing status.
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The credit for child and dependent care expenses.
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The exclusion from income for dependent care benefits.
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The earned income credit.
**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.**
