Did the state take out money for room and board while in work release? Was any part of it fines? There wouldn't be a tax break for fine payments or room and board while in work release. Room and board would be similar to rent. There is no federal deduction for rent. I would suggest going through and answering all the questions in deductions and credits to see if you qualify for any of them. But, anything the state would have taken for fines or room and board would not be deductible.
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