No. So sorry for your sad situation. But if your son was incarcerated for 2022, he cannot be claimed as your dependent. You did not support him--he was supported by the department of corrections. He is being housed, clothed and fed by the government. Gifts or spending money you send to him are just that---gifts--which are not deductible.
**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.**
