Why cant I claim my wife as a dependent, whom I support all year. she does not work and stays home with our children?

[jatajones]

my wife stays home with our kids, so I can work, why can't I claim her as a dependent?

[bwa · Accepted solution]

The statute provides that you cannot claim a spouse as a dependent. You can, however, receive an exemption for a spouse (whether the spouse has income or not) by filing a joint return - which is the same thing.