The answer is the same. She needs to send in a paper return. It is not too late to file a 2015 return. If she claims her kids, it will trigger an IRS "audit" of his return. If she has no income, then her boyfriend doesn't need her permission, if he meets the dependency rules, mostly that he lived with the children all year. However he can't claim them if she sent the biological father permission on IRS form 8332.
The child may qualify as the boy friend's dependent, but because he is not related, he cannot be a qualifying child for the earned income credit, child tax credit or Head of Household filing status.
