Someone who has been in a penal institution for any significant length of time is being supported by that institution. Money you have been sending would not even be close to half the support for the person. The money you give for incidentals is a gift, which is not deductible. You cannot claim the person as a dependent.
**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.**
