@niranjan-litu , Namaste ji.
The answer is NO. Unless you also do the following ( to make it a YES )
(a) Request an ITIN for her ( assuming she is not eligible for SSN -- being NRA )
(b) Request that both you and she agree for her to be treated as a Resident for Tax Purposes (and expose her world income to US taxes).
(c) AND of course you yourself must be a US Person ( citizen/GreenCard / Resident for tax purposes ).
Please tell me more about your situation ( either here or by PM)
Namaste Niranjan ji
pk
