Can I claim myself or my spouse as a dependent?
No, the IRS doesn't let you claim you or your spouse as a dependent. You and your spouse already each receive an exemption from paying taxes on a portion of your income. The exemption is usually worth the same amount you would get for a dependent.
Even if your spouse is 100% financially dependent on you, he or she still doesn't fit the IRS definition of a dependent for income tax purposes.