My boyfriend is an inmate in a state correctional institution. I sending him money every two weeks. Am I able to claim his as a dependent?

[jerry2000 · Accepted solution]

No. For several reasons. A non-relative must live with you as a member of your household for the entire tax year. Also, you  must provide more than half of the person's total support. Since the prison is providing food, clothing, housing, medical, etc, you would not likely be able to show that you provided more than half of the support. Pocket money does not count as support.