First----a spouse can never be claimed as a dependent. So her husband cannot "claim" her. But as a married couple, they can file a joint return. If they are filing a joint return, you cannot claim her as a dependent. You will lose the $500 credit for other dependents if they file a joint return; depending on your other circumstances, you might also lose earned income credit or Head of Household filing status.
If they file a joint return, they might be eligible for earned income credit and will have the married filing jointly standard deduction of $29,200.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
