How do you report Dependent care fraud when an indivdual claims to have a spouse but they are separated from, but does not provide support to that spouse but are receiving the payment from finance and supporting someone else new boy friend or girlfriend who are not their legal dependents?

If they are still legally married, and not legally separated, I am not sure it is fraud, they are merely listing that they are married. They are not required to pay the money to the other partner

You file for divorce and it stos it.