Hi. My husband is NOT a United States citizen. He is in the states on an F1 student visa pursuing his PhD. He has not been able to work because he does not have a work permit yet. He has been here since January 2010. I support him financially and I am a U.S. citizen.

My question is: can I file him on my Income Tax Return as a dependent? If so, which forms needs to be file? I normally file 1040.

Any helpful info is appreciated.

“My question is: can I file him on my Income Tax Return as a dependent? If so, which forms needs to be file? I normally file 1040.”-----> Spouses are not dependents of each other. Instead, husbands and wives can choose either to file a joint tax return or to file two separate returns. As a U.S. citizen, your marriage to a non-resident alien allows you the option to file jointly. Your spouse will be treated as a resident alien for tax purposes under the US Tax Code; but his F-1 visa will remain valid. A U.S. Citizen that is married to a nonresident alien can elect to file married filing jointly; however, not only your and your spouse’s US domestic but all worldwide income is subject to U.S. tax. Your spouse, as a resident alien, his income (if he has) is generally subject to tax in the same manner as a U.S. citizen. As a resident alien, he must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U.S. tax return. He must report these amounts whether from sources within or outside the United States. You and your spouse file either 1040, 1040a/ez ( if you do not claim itemized deductions).
Please visit the IRS Website for further info. Here: Nonresident Spouse Treated as a Resident