how to file and itemizing

[SmithMcFly1302]

how do I file if my was incarcerated for approximately 7 months and can itemize the expenses of his commissarywhile he was incarcerated .

[DoninGA]

No, commissary expenses are personal living expenses and are not entered on a tax return.

[rjs]

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@SmithMcFly1302 wrote:

how do I file if my was incarcerated

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Who was incarcerated? Your husband? boyfriend? son?

If your husband was incarcerated, you should still file as married filing jointly.

[xmasbaby0]

Sounds like you are trying to claim someone who was incarcerated as a dependent---which you cannot do.   Any money you provided for someone's commissary account was a gift.   Gifts are not deductible.  

As for claiming an incarcerated dependent---you say it was for seven months.   If you did not pay over half his support in 2020 he cannot be your dependent.  His support was paid for by the institution in which he was housed for the seven months--and it is very expensive to incarcerate someone, so you did not pay over half. And a spouse cannot  ever be claimed as a dependent.

If the incarcerated person is your spouse then are still allowed to file a joint return if you both agree to that.  But the commissary expenses are irrelevant.