My wife lives outside the United States and has no social security number. Will I still be able to claim her on my taxes and my stepchild who also lives outside the United States?

ANSWER

The BIDaWIZ Team's Answer:

See Reg. 1.6013-1 - You may only file a joint return, with your 

nonresident alien spouse, if you elect to be taxed on your worldwide

income, and you agree to supply all necessary books, and records, 

and other information, that is pertinent to the determination of

your tax liability [IRC 6013(g)]. You cannot claim the step-child, as a

dependent, because the child did not live with you, for more than one half

of the tax year [IRC 152(c)(1)(B)].