I am an American married to a Filipino... We were married May 27, 2006 in the Philippines... She is still in PHi awaiting spousal visa and has never been to USA... All of my income was produced in USA... Can I claim her as a dependent?

Thank you for your input

No, you CANNOT claim her as a dependent because she was NOT a resident of the U.S. at any time in 2006.

However, you CAN file jointly with her. When filing jointly, your spouse's physical location is irrelevant.

See my multiple postting over the past three weeks to see how to do it.

If you need my professional tax help, contact me at [email protected].