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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.

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