Can I claim my spouse as a dependent if she doesn't work or have any source of income?

[klamath28]

She provides  24 hour care for her mother, who suffers from Alzhiemers/Dementia. She receives no wages for the care she provides.

[Bsch4477]

A spouse can never be claimed as a dependent. 

[xmasbaby0]

No.  A spouse can never be claimed as a dependent.  File a joint return.

Married Filing Jointly is usually better, even if one spouse had little or no income. When you file a joint return, you and your spouse will get the married filing jointly standard deduction of $25,900 (+$1400 for each spouse 65 or older)  You are eligible for more credits including education credits, earned income credit, child and dependent care credit, and a larger income limit to receive the child tax credit. 

[VolvoGirl]

No.  You just file a Joint return for the both of you even if one spouse has no income.  You get a higher Standard Deduction.    Joint is better than filing Single or Separately.  

[xmasbaby0]

Oh, and by the way if she is taking care of her mother with dementia she is WORKING ----she is just not being paid.    She is working harder than lots of people who are receiving paychecks.