Just to add to the above #2. If she "worked under the table" then she was probably *required* to file a tax return. The rules for claiming an unrelated dependent do not hinge on whether the parent actually filed a tax return or not, but if they were *required* to file. If that is the case and tax fraud is involved, then his claiming the child might also be fraudulent.
**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.**
