Have a client with an income of roughly $100k and has 2 kids with his live-in girlfriend. She had an income under $2k. From what I can see in the regs, he should be able to take her as a dependent, even though she is the mother of the children. Is there something I am missing? Note she meets the criteria below

1. Is not a “qualifying child” of a taxpayer. The IRS has specific qualifying child rules based on relationship, age, residency, and joint return
2. Earned less than $4,400 in taxable income in 2022
3. Did not provide their own support. You must provide more than half of their total support for the year
4. Lived with you all year as a member of your household

Thanks!