Can I claim someone else's child as a dependent?

If the child lived with you for all 12 months of the year, was not a qualifying child of another person for the tax year, had gross income of less than $3,700, and you provided more than half of the child’s support, then you may claim the child as a qualifying relative, but not a qualifying child. This means the child is not a qualifying child for Earned Income Credit, Child Tax Credit, or Dependent Care Credits.