回复：

First I assume they are CA Citizen, you should be a resident alien in tax status, in USA.

if you two file a join return, you can claim personal exemption for yourself and your spouse, she can choose to be resident alien status by filing joint return.

The Answer is YES.
Here are some requirements for doing this:
1. your spouse or children must have an Individual Taxpayer Identification Number (ITIN)
2. your children must meet these dependency tests.
3. your spouse cannot be claimed as a dependent on another U.S. taxpayer's return.


http://www.irs.gov/pub/irs-pdf/p501.pdf
This publication states the what is dependency test for your kid in details. Hope it makes sense for you.

所有跟帖： 

• 回复：回复： -如何是好?- ♂ (107 bytes) () 07/21/2008 postreply 10:26:04

• 我有点笔误,应是: resident of CA. 当然要是只从空中飞过就不算了。:) -LifeKey- ♀ (0 bytes) () 07/21/2008 postreply 11:00:48