Dependent in prison

[dboyd654]

My son is in prison can I still claim him

[TomK]

How long was he incacerated in 2017?

[TomK]

Unfortunately, no.

To claim a Qualified Child dependent, he cannot have provided over one half of his own support in 2017.

To claim him as a Qualified Relative dependent, you must have provided over one half of his own support in 2017.

Because he was incarcerated in 2017, he would not meet the support test on either of the above. In the event of an audit, The IRS is likely to determine that he provided over one half of his own support in 2017.

See Rules For Claiming Dependents