Claiming someone who was incarcerated part of the year

[Jlowe100]

I have a question. An adult person who lived with me off and on last year, who didn't work, spent part of the time in county jails on two different occasions last year. I am pretty certain he lived with me at least 6 months.  He is in an actual prison now. He told me i could claim him for last year if I'm able to. How does that work when it comes to people who were in jail part of the year, being claimed as a dependent? He spent a couple months in two different county jails, and the rest of the time at my house. Do they add up the amount of time he spent in jail compared to how long he wasn't in jail? Or does the IRS just see that he is incarcerated and kick my return back? Or are they able to see the actual dates? Thanks

[DoninGA]

If this person was not related to you then you cannot claim them as a dependent since they did not live in your home for the entire year.

[Jlowe100]

ok i see thanks

[Ahoove23]

I believe you could have rightfully claimed that person. I’m in the same situation this year. Did you end up claiming them? 

[DoninGA]

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@Ahoove23 wrote:

I believe you could have rightfully claimed that person. I’m in the same situation this year. Did you end up claiming them? 

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Under the Qualifying Relative rules, if the person is not related to you they Must live in your home for the entire year.  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.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,700 (social security does not count) in 2023
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[AmeliesUncle]

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@DoninGA wrote:

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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.

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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.

[DoninGA]

@AmeliesUncle That is an interesting interpretation.  Since the state decides the period of incarceration they may disagree that this is temporary.

The issue of support is valid since the state is providing support to the individual that is incarcerated.  So if they were under the state's care for 6 months or longer would negate the ability to claim them as a dependent.

[mckernan75]

@DoninGA 

     Great points! Didn’t think about how it could be viewed as the state supporting them. 
     On the flip side, if you financially supported them while they are incarcerated and then they are released back home to their residence they lived at (for example April so it would be 8 months they lived in the home), do you feel as if that would still not qualify? To clarify, this would be if the adult would be considered a “domestic partner.” 
     I’m sure I could research but it appears you have a lot of expertise when looking at your TurboTax level under your screen name; would claiming an adult who meets the criteria as a dependent make you financially responsible for any debts the potentially have? 
@Jlowe100  What did you end up doing when you filed? I see this is an old question so curious what that outcome was. 

[DoninGA]

In your example if they lived in your home for 8 months and you supported them for those 8 months then you would have satisfied the requirement to provide over one-half of their support.

The temporary absence of being incarcerated could also apply to the requirement that they lived in your home for the entire year, ie Jan - Apr incarcerated (temporary) and May - Dec in the home.