Dependent on F1 visa

[uvyas20]

Hi. I am currently on F1 visa and my wife is also on F1 visa. Can I file my taxes by making her as my dependent even though she is not on a dependent visa?

[KurtL1]

No, she is not your dependent. On the return she would be listed as your spouse.

[uvyas20]

Thanks Kurt. But I am currently paying her tuition fees. Can I show that and prove that she is my dependent and avail tax benefit?

[KurtL1]

You are allowed to pay the educational expenses for your spouse and still claim the education credit as you would for a dependent. 

You cannot claim your wife as a dependent on your return per IRS regulations.