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New Member
posted Jul 25, 2020 8:44:09 AM

Claiming son dependent but was an inmate 2019 released in August I fully provide income for him.

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1 Replies
Level 15
Jul 25, 2020 9:00:14 AM

If your son was incarcerated for most of 2019, you did not fully support him in 2019.  He was supported by the penal institution where he was incarcerated at taxpayer expense.   Spending money and incidentals you provided were not "support" as defined by the IRS.  Money you gave to him during that time was a gift, which is not deductible.

 

Please use the IRS tool to see what the IRS says about claiming him:

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent