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Level 1
December 7, 2019
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CAN A DEPENDENT BE CLAIMED IF HE IS INCARCERATED?

  • December 7, 2019
  • 5 replies
  • 106 views
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Best answer by TaxGuyBill

Yes, a "dependent" can be claimed if he is incarcerated.

However, you would need to determine if that person actually is a "dependent" or not.  Age, income, exactly when they were incarcerated, and if the person was a full time student or not are all factors in determining dependency. 

5 replies

December 7, 2019

Yes, a "dependent" can be claimed if he is incarcerated.

However, you would need to determine if that person actually is a "dependent" or not.  Age, income, exactly when they were incarcerated, and if the person was a full time student or not are all factors in determining dependency. 

IRonMaN
Level 15
December 7, 2019
I was afraid nobody was going to ask an incarceration question this year. :relieved::relieved:
Slava Ukraini!
Level 5
April 18, 2020

IF trying to qualify an incarcerated person, age 33 ,  as a "qualifying relative", question is does the time in prison count as support provided by "someone other that the person who's trying to claim them". After all they are receiving three meals a day and health care.

That's my question.  Can you meet the >50% support test  to claim someone if they're incarcerated for 7 mos and,  whats the value of support? Do prisons provide a statement of the value of that support?

Can you ignore the dollar value of the support provided while in prison?

Thanks for any insights,

Jim D