You:

You cannot claim your wife as an exemption.

Rishabh:

OK, I understand. What about my children? Are there any credits I am entitled to take?

You:

Well let's see, where were your children born?

Rishabh:

Two of them were born in India, and we had a third child last year. She was born here in the U.S.

You:

So, your two oldest children came over in F-2 immigration status along with your wife, is that right?

Rishabh:

Yes.