If the inmate has taxable income they can file a tax return. So if the person you are asking about has income from their published work, they might need to file. If they are in prison or a halfway house they are not eligible for earned income credit. As for claiming an inmate as a dependent---it is not possible to pay for over half the inmate's support and claim them since they are being supported by the correctional facility in which they are housed. Money provided to an inmate for incidental expenses, etc. is a gift, which is not deductible on a tax return.
Who has to file?
http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F
**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.**
