@DoninGA wrote:
If the person is or was incarcerated for any part or the whole year they cannot be claimed as a dependent on your tax return since they were not living in your home.
Not necessarily. Incarceration can sometimes be a "temporary absence" that would allow it. Publication 501 even specifically mentions "Detention in a juvenile facility" under the Member of Household test for a Qualifying Relative.
I think it is most often applies to a child, but I don't see why it couldn't apply to an adult.
But I suspect that paying over 50% of their support could be challenging. I suspect that the cost of support during the period of being incarcerated could be very high.
