Under the qualifying relative not a qualifying child test, which statement is true?

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The key idea is that to claim someone as a qualifying relative, they must not be a qualifying child of you or of anyone else. If the person would meet the criteria to be a qualifying child for you or for another taxpayer, they can’t be your qualifying relative. That’s why the statement saying they cannot be a taxpayer’s child or the child of another in the household is correct: it captures the essential restriction that disqualifies someone who would be a qualifying child from being treated as a qualifying relative.

Beyond that gate, qualifying relatives must meet the other conditions: they’re either related by blood, marriage, or adoption, or they live with you all year as a member of your household; their gross income must be under the specified threshold; and you must provide more than half of their support. The other choices miss key nuances (for example, a qualifying relative doesn’t have to live with you if they’re related, and the income rule uses gross income, not just earned income).