Please read the quotation below. The website links are also enclosed for your reference. They should explain your question. Nevertheless, please take time to interview and find a qualified tax return preparer to help your first U.S. tax return.
Please feel free to follow up.
Fiona Chen, MPA, Ph.D., CPA, ABV, CFF, CITP
You can claim personal exemptions and exemptions for dependents according to the dependency rules for U.S. citizens. You can claim an exemption for your spouse on a Married Filing Separate return if your spouse had no gross income for U.S. tax purposes and was not the dependent of another taxpayer. You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. You can claim an exemption for each person who qualifies as a dependent according to the rules for U.S. citizens. The dependent must be a citizen or national of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. Get Publication 501, Exemptions, Standard Deduction, and Filing Information for more information. Refer also to Aliens - How Many Exemptions Can Be Claimed?
CAUTION: Your spouse and each dependent must have either a Social Security Number or an Individual Taxpayer Identification Number in order to be claimed as an exemption or a dependent.
U.S. citizen or resident alien.
If you are a U.S. citizen, U.S. resident alien, U.S. national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Nonresident aliens. Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. You can't claim exemptions for a spouse or dependents. These restrictions don't apply if you are a nonresident alien married to a U. S. citizen or resident alien and have chosen to be treated as a resident of the United States. More information. For more information on exemptions if you are a nonresident alien,
see chapter 5 in Pub. 519.