Thank you guys for your suggestion. She can't be claimed as dependent by anybody else. She worked for a while but it was on cash - she doesn't have any income reportable to IRS. I am still unclear whether she can be classified as US resident alien for tax purpose or not. She is in B1 visa. She was in the US for roughly 9 months in 2007 then she went back to Nepal at the end of 2007 and came back in june 2008.