Can i claimed as depedent my new wife two kids (married in september 2017)

[Hal_Al · Accepted solution]

Step kids are the same as your kids, for tax purposes. But, there are  two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. 

Because you lived with the kids less than half the year*, they cannot be YOUR QC (they can be your Qualifying Relative), if you claimed them on a separate return. They can be their mother's QC (and hence your QC) if you file a joint return with her,

As others have indicated, your only REAL choice is to file as Married Filing Jointly (MFJ)

*If they lived with you prior to the marriage (and for more than half the year total), they are your QC, even though they were your step children for less than half the year. They must have physically lived with you for more than half the year; but only be related as of December 31. 

[pk]

Married Filing Joint Return -- yes

[xmasbaby0]

You will not claim your wife as a dependent but her children may be claimed as dependents on your joint tax return when you file your 2017 tax return.

You do not “claim” a spouse as a dependent.  By filing as “Married Filing Jointly” you will each get the $4050 personal exemptions and the standard deduction of $12,700 for a married couple.

You can file a joint return even if one of the spouses had little or no income.