If someone is incarcerated, can they still file their taxes.

[kellynaples13]

A friend of mine was arrested and sent to prison without having a chance (no bail) to execute a power of attorney. Can I, or how does he go about filing and getting his tax refund for 2013?

[GeoffreyG]

[UPDATED APRIL 2017]

If the person in question has taxable income that they need to report, then surely, they can still file an income tax return.  They would be well advised, however, to ask permission from the prison / jail authorities on mechanically how they are allowed to do so (e.g., e-file or postal mail; or from within the facility itself or with outside assistance).  They should be permitted to file a tax return as a matter of federal law, but the procedure may well vary by facility, so that's why it's a good idea to ask someone first.

Another important thing to keep in mind is that if the incarcerated individual has taxable income that they need to report, then it would be further crime, if you will, to not file a tax return . . . and we certainly wouldn't want to add potential charges of tax evasion onto whatever other legal troubles may already be existing.  The government and the legal system wouldn't impose such a burden on the individual either, since it would really be unfair to deny an incarcerated person the right file an income tax return.  Therefore, the law does indeed allow for the filing of tax returns for incarcerated persons, absolutely.

Thank you for asking this important question.

[renatae1]

Thank you!

[Vrkyh]

My son was incarcerated on March 10, 2019 and will be released March 2020. My son lived in our home with his son who he supports financially. Can my son claim his son as a dependent even though he was in in jail? 

[CatinaT1]

I'm confused.  You say your son lived in your home with his son, but then say he was incarcerated.  To claim a dependent, the person must have lived with the tax payer for more than half the year.  So, no, he will not be able to claim a dependent.

In order to be a qualifying child for dependency, the person must: 

• Be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them
• Be under age 19 or under age 24 and a student at the end of the year OR permanently and totally disabled
• Have lived with you for more than half of the year
• Not have provided more than half of his or her own support
• Not be filing a joint return for the year

[Vrkyh]

Yes, my son was incarcerated but his son (my Grandson) remained in the home that my son will return to when he is released.

My son although incarcerated, provided financial support for his son from income that he earned in 2019.

I wasn't sure if this would be under the category of exception.

[CatinaT1]

No, but you would be able to claim the grandson since he lived with you all year and the grandson did not provide more than half his own support.

[Evillafane]

@CatinaT1 I seen that you said you can claim a stepchild. Now the question I have is do you have to adopt the child or be legally married to the mom? Asking because I was audited in 2015 for claiming a stepchild that lived with me for over 8 years at the time. Would appreciate the help. Thank you

[CatinaT1]

A stepchild relationship exists if you are legally married to the biological parent of the child.  You do not need to adopt for the child to be your stepchild.

[marvel94]

Using a power of attorney can someone e-file (electronically) if they are incarcerated?  Not as a dependent either. 

[DMarkM1]

Yes you can prepare and file taxes for someone else with their permission.  They are responsible for the return outcome.

[Young32779]

Can my brother in law file taxes for his wife who is incarcerated in New Hampshire even if he has filed for a divorce?

[macuser_22]

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@Young32779 wrote:

Can my brother in law file taxes for his wife who is incarcerated in New Hampshire even if he has filed for a divorce?

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To legally file for someone else you must have a valid power of attorney

[LeonardS]

Yes, he can file his wife's tax return.  His will need to have his wife complete  Form 2848, Power of Attorney authorizing him to file her tax return.