If the person was incarcerated for very much of 2016, then you most likely cannot claim them as a dependent; in order to claim a dependent you have to provide over 50% of their support. If the penal institution is supporting him, then you are not. Money you send to an inmate is a gift, which is not deductible.
**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.**
