What criteria needs to be met to claim spouse as dependent?

I'm wondering what needs to be met to claim my wife as a dependent? Does pregnancy get any sort of tax credit?What criteria needs to be met to claim spouse as dependent?
Your spouse is never your dependent on your tax return.


You can file as married filing jointly (MFJ) or married filing separately. In most cases, it is better to file as MFJ. Read http://taxipay.blogspot.com/2008/02/fili鈥?/a>What criteria needs to be met to claim spouse as dependent?
You cannot claim your spouse as a dependent. You must file married filing joint. Additionally, you may be allowed a deduction for medical expenses for your out of pocket costs for your wife's doctors appointments and other medical costs if you itemize. You however are limited to only deducting the cost of expenses over 7.5% of your AGI.





Once the baby is born, you will be allowed credits such as the Child Tax Credit and possibly the Child and Dependent Care Expenses Credit (which is a credit for paid daycare expenses). Your child would also qualify for an additional dependent on your tax return.
No credit for being pregnant. But the year the child is born, they qualify as a dependent.





Your spouse is not your dependent. You file a joint return. Both of you put your information on it, and you get an personal exemption for each of you.