If I send money to an inmate, can I claim that person as a dependent?
No, you can't claim an inmate as a dependent. Since the inmate isn't living with you, the person most likely doesn't meet the residency test that makes the person a qualifying child.
If you and the inmate are related in certain ways, there's no residency requirement under the qualifying relative rule. However, you won't meet the support test. The qualifying relative support test requires you to provide more than half your dependent's support. The money you send most likely won't make up half the inmate's support, since you won't be providing big expenses like lodging, food, and clothing.
Thank you for your response. We value your feedback and are sorry we weren´t able to answer your question. If you need further assistance, please contact a tax office near you. Our Tax Professionals can help you get the answers you need.
This advice is for general information purposes only and may not apply to you. Every tax situation is different. This is not intended to be legal advice. Taxpayers should consult an H&R Block Tax Professional regarding their individual tax situation.