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April 4, 2025
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May son was incarcerated for all of 2024.

  • April 4, 2025
  • 3 replies
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May son was incarcerated for all of 2024.   He has 0 income.  I provided any commissary needs, medical needs, and everything else during his incarceration. I have those receipts.  He would be my dependent if he was at home all year.  In this situation can I still claim as a dependent?  Would I have to mail in my return to include the receipts or would there be a way to upload them.

Best answer by xmasbaby0

No.    In order to claim a dependent, you have to pay over half their support.  Do you have any idea of how much the department of corrections is spending to incarcerate your son?   The amount you have spent on commissary items, etc.would not even come close to being over half.   The state of Indiana is likely spending well over $40,000 to house your son according to recent figures regarding the cost of housing a person in prison.   Sorry for what must be a very difficult time for your family.

3 replies

danx14Author
April 4, 2025

State is Indiana

April 4, 2025

Probably not.  How old is he and how long will he be incarcerated?

 

If he is over 18, then you would need to provide over half of his support.  His support includes housing, electricity, food, etc.  Since the prison/jail provided his housing, utilities and food, you would not have provided over half of his support. 

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danx14Author
April 4, 2025

He is 20.  He has been incarcerated since December 29. 2023 and is being released on Monday April 7, 2025.  Paying for all his medical needs, seeing the nurse, etc. while incarcerated wouldn't be enough?

xmasbaby0Answer
Employee
April 4, 2025

No.    In order to claim a dependent, you have to pay over half their support.  Do you have any idea of how much the department of corrections is spending to incarcerate your son?   The amount you have spent on commissary items, etc.would not even come close to being over half.   The state of Indiana is likely spending well over $40,000 to house your son according to recent figures regarding the cost of housing a person in prison.   Sorry for what must be a very difficult time for your family.

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
Employee
April 4, 2025

No, sorry,  you cannot claim him as a dependent.  His support was provided by the correction facility that he was incarcerated in.  The money you provide for miscellaneous commissary purchases, etc. was a gift which is not deductible on your tax return.   You do not need the receipts for your expenses; they cannot be entered on a tax return.

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
danx14Author
April 4, 2025

So even paying for all of his medical needs while incarcerated wouldn't be enough?