Can I claim my husband if his income is minimum? He only works part-time because of illness? We have no dependents

I'm sorry, the answer is no. A spouse can never claim the other spouse as a dependent. One option is you can file jointly and possibly get better tax deductions, but this makes you responsible for any tax liability he has.

While she cannot claim her husband as a dependent, she CAN claim his exemption when she files Married Filing Separately if she know he is NOT going to file his own return.

However, filing jointly almost ALWAYS is a better choice tax-wise.