Claiming incarcerated child as dependent?

[Jack from Ohio]

Client's son, age 17 in 2008, incarcerated since July 1, 2008. Can parent claim the child?

Opinions appreciated.

[schirallicpa]

6 months of dependency flies. After that, the parents are no longer considered providers of his support - the prison is providing his food, clothing, and shelter.

I had one of these a couple of years ago.

It makes your chit-chat with the Taxpayer a little rough.

[jainen]

>>the prison is providing his food, clothing, and shelter.<<

Third-party support is not an issue for a qualifying child who is temporarily out of the main home.

[kcjenkins]

No, he did not support him for more than half the year.

[Maura]

I agree with jainen. Being incarcerated is considered a tempory absence the same as if he was in boarding school away from home.

[schirallicpa]

Is he "temporarily out of the home", or is he in prison for a number of years?

[Maura]

To clarify... You will have to find out if the kid intents to return to taxpayers home

Finally, the court acknowledged that the Service relied on Hein and Rev. Rul. 66-28 in Service Center Advice 200002043. In that advice, the Service concluded that a child’s pretrial and post-conviction incarceration is a temporary absence if there is no intent on the part of the taxpayer and the child to change the juvenile’s principal place of abode. The length of the incarceration does not matter for the absence to be considered temporary within the meaning of Regs. Sec. 1.2-2©(1).