No, your incarcerated brother cannot be claimed as your dependent, Although you may be helping him out with personal items, cash etc, you are not providing over half of his support. He is being housed and supported by the state that has him incarcerated. The money you spend on him would be considered to be a gift to him, 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.**
