[batas]

I just want to share my experience in filing my tax return. I'm a foreigner working in the United States. If your spouse and child/children are not in the U.S. and you want to claim them as your dependents for tax purposes, here's what I did:

1. Instead of filing my returns through mail, I visited the local IRS in my area.
2. If your spouse and child/children don't have an ITIN, then bring their original passports with you when going to the IRS office. This is for W7 application.
3. At first, I was told by an IRS employee that I cannot claim my spouse and child as my dependents because my country doesn't have any treaty with the U.S. I told them to get a copy of "tax guide for aliens" and I'll show them that I don't need any kind of treaty just to claim my spouse and child as my dependents.
4. DON'T always rely on the answer from the IRS customer service or their employees.

[MukatA]

This is the rule:
If you are resident for tax purpose, then you can file resident tax return as Married Filing Jointly and claim your kids even if your spouse and kids are non residents.

[The Texas Tax Expert]

Neither of the posts above is correct.

A dependent must be a citizen or resident of the US, or resident of Canada or Mexico.

Your spouse may be a non-resident but they would need to elect to be a resident in order for you to file MFJ.

[MukatA]

Please read page 26 of Publication 17; col. 1 Adobted child, col. 2, Child's place of residence.
If you legally adopt a child (foreign child), this test is met... Children usually are citizen or residents of...

[The Texas Tax Expert]

Please read page 26 of Publication 17; col. 1 Adobted child, col. 2, Child's place of residence.
If you legally adopt a child (foreign child), this test is met... Children usually are citizen or residents of ...

MukatA, the example you are quoting relates to a specific instance where a US citizen adopts a foreign child. It does not fit with the example provided by the OP.