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lkanaris
New Member

Can I claim my son for full 12 months if he was in jail for six months...sent money on weekly basis

 
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3 Replies

Can I claim my son for full 12 months if he was in jail for six months...sent money on weekly basis

What are the exact dates that he was in jail?

Can I claim my son for full 12 months if he was in jail for six months...sent money on weekly basis

How old was your son?
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

Can I claim my son for full 12 months if he was in jail for six months...sent money on weekly basis

Yes, if you are otherwise able to claim him as a dependent, a dependent who is gone for a "temporary absence" would still be able to be claimed on your return.  When answering the question to the number of months lived with you, you will include those months while he is temporarily away.

The IRS defines temporary absence as follows:

"A nonpermanent failure to occupy a home by reason of illness, education, business, vacation, military service, institutionalized care for a child who is permanently and totally disabled, or incarceration may be treated as a temporary absence due to special circumstances. This definition of temporary absence applies to the residency test for a qualifying child, to the relationship test for a qualifying relative who does not have a listed relationship to the taxpayer, and to the requirements to maintain a household for surviving spouse and Head of Household."https://apps.irs.gov/app/vita/content/00/00_19_010.jsp?level=a

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