In the movie "No Country For Old Men" how many people does Anton Chigurh kill?

Directly, and on-screen: At least 12, and we don't know if he kills the accountant in the office.

And we don't know if he kills Moss's wife Carla Jean either.

I beg to differ.
When Chigurh walks out of Carla Jean's mother's house, he checks and wipes his boots clean on the doorstep, alluding to the fact that he did indeed kill her inside.

NOTE: Death then claimed Carla Jean. Her refusal to call the coin is self-deterministic free will. There's no question Death took her then --- checking his shoes upon leaving her home eliminated the possibility of any other result.

http://movies.stackexchange.com/questions/7943/does-anton-chigurh-kill-carla-jean-moss

Yes I agree there are many signs that he did kill her, but do we actually see him do it - no.