My wife is raising her ex-boyfriend's child. She is not the biological parent and has not legally adopted the child, but the child has lived with her for two years. Both biological parents are alive and biological dad is legal guardian on paper, but does nothing for the child. My wife has power of attorney to make educational and medical decisions for the child, but biological dad would not consent to allowing legal guardianship. Biological mom has never been in the picture/ Can my wife claim child on her taxes?