No. You cannot claim your jailed BF as a dependent. He is not your dependent--you are not providing his support. His support is being provided by the penal institution where he is serving time. Money you are sending him is a gift. Gifts to individuals are not deductible. Sorry.
**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.**
