Final answer:
The statement claiming that a child must have a DNA fingerprint test to qualify as a dependent is incorrect. The IRS uses other criteria, such as age, relationship, and residency, rather than genetic tests, to determine dependent status.
Step-by-step explanation:
The question relates to the criteria for dependent status classification in tax law. Specifically, the question asks about the differences between the rules for being considered a qualifying child and a qualifying relative for tax purposes. It is important to note that the statement about a child's DNA fingerprint being necessary to establish a relationship to the mother and father is INCORRECT as it pertains to tax law. The IRS does not require a DNA test to determine if someone is a qualifying child. Instead, the rules focus on factors such as the child's age, relationship to the taxpayer, residency, support, and income.