No,
you can never claim your spouse as a dependent.
You can file Married Filing Jointly whereby you will include her exemption on your joint return.
You can file Married Filing Separately and your spouse will claim their exemption on their return, unless they're:
- Not filing a return;
- Have no income; and
- Aren't being claimed as a dependent by someone else.
In that case, you can claim your spouse's exemption on your return.
https://ttlc.intuit.com/replies/3301920
