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Can I claim my son on my tax return as a dependent who is incarcerated? I send him money monthly, pay his life insurance, and maintain home until his return.
Hello,
Thanks for your question.
Yes, you can claim your son under the Qualifying Relative rule as a dependent if:
1) He does not file a married-joint return with someone
2) He is a resident of North America
3) He cannot be claimed by someone else as a dependent
4) His own gross income is less than $3,650 for 2009
5) You provided over half of his total support for 2009
For more info on these tests, see IRS Publication 17 Personal Exemptions and Dependents
Hope this helps,
Best regards,
Experience: CPA with tax experience.