I have been on H1-B status since May 2005. And My wife has been on H1-B Status since
June 2005. We both on H1-B status for the complete year 2006. We are bringing our daughter to USA for the first time this end of April or First week of May on My H4 dependent VISA.

Is there any IRS rule or regulation that will help me to claim my daughter who is 7 years old as dependent child?

I appreciate your help in this regard.