The *only* case where the child does not have to be your dependent is in the case of divorced or separated parents that live apart. Then the child *would* have been your dependent but is not because yiu are allowing the non-custodial parent to claim instead. Does not apply if you *are* yourself a dependent, since the child could not have been your dependent at all.
**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.**
