It sounds like she can claim both of them. Both dependents will need SS# or ITIN and pass the "substantial presence" test*.
*The non-citizen has a "green card," which is authorization from the federal government to live and work in the United States permanently. The IRS refers to this as the "green card test.
"The non-citizen was in the United States for at least 31 days of the year, and at least 183 days during the three-year period that includes the current year and the two years immediately before that. The IRS calls this the "substantial presence test." Learn more about how to properly count those 183 days with TurboTax's Tax Tips for Resident and Non-Resident Aliens.
