No. You are not supporting your friend and cannot deduct anything or claim your friend as a dependent. The money you send is a gift. Gifts to individuals are not deductible. Your friend's support is being provided by the department of corrections (and the taxpayers of the U.S.).
**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.**
