incarcerated teen

[imjulier]

Can parents of teen "in the system" still claim them as a dependent?

Thanks for any direction.

JUlie

[Medlin Software, Dennis]

Can parents show the provided more support for the TY than the jail? (I suspect you can find a document showing how much the jail "accounts" as their daily "room & board" cost.)

[Terry D EA]

That is my question eactly. Is the incarceration more than a year or if is less than a year can it be considered a short absence for the residency test?

Terry D.

[Medlin Software, Dennis]

Jail is not an exception... although I can see cases where jail is education as well as a vacation for the parents. I would say >= 6 months incarcerated, no way the parents have a dependent. More than 30 days incarcerated, jail could have provided more than half support depending on the situation.

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Residency Test

To meet this test, your child must have lived with you for more than half of the year. There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents.

Temporary absences. Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as:

* Illness,

* Education,

* Business,

* Vacation, or

* Military service.

[kcjenkins]

Less than half the year, should be OK. In jail before July 1, and still there Dec 31, I would not take him. Same thing if in on 1/1 and not out until after 7/1, then no.

[ljwalters]

What does in system mean. In some cases if the chid is in Juvy the parents pay part or all of the room and board. Again not enough information to make a call on this one.

Just my 2 cents worth.

Linda and buddy

[Medlin Software, Dennis]

>6 months incarcerated, no chance of claiming dependent. <=6 months, if TP can prove >1/2 support, then dependent can be claimed.

Reimbursing the county/state/whomever will help in the calculation of support.

[imjulier]

In looking at the support and residency requirements, I took child as dependent in '08 since he did not go to detention center until 8/1. Parents are not paying support while he is incarcerated. If he stays incarcerated most of 2009, I won't claim him for next year. Thanks for the thoughts.

Julie

[Jack from Ohio]

I remember this topic mentioned before. I can't find the thread. There was a cite that said as long as the incarcerated dependent was planning to return to the home when released, he/she can still be claimed as a dependent for the entire time of incarceration.

I am looking for the cite.

[DANRVAN]

I remember this topic mentioned before. I can't find the thread. There was a cite that said as long as the incarcerated dependent was planning to return to the home when released, he/she can still be claimed as a dependent for the entire time of incarceration.

I am looking for the cite.

Dependency exemption—earned income credit—incarcerated child—proof of support; principle abode.

Taxpayer was denied dependency exemption for son who was incarcerated during entire year at issue: taxpayer failed to show that she provided more than 1/2 of son's support where she wasn't required by state to support son while incarcerated and amounts she voluntarily contributed to account for him to purchase allowable incidentals was significantly less than support provided by state. Also, taxpayer was denied EIC where son wasn't qualifying child under Code Sec. 32©(1)(A)(i) : he didn't have same principal place of abode as mother for more than 1/2 of year at issue. (Latanya Haywood v. Commissioner, (2002) TC Memo 2002-258 , 2002 RIA TC Memo ¶2002-258 )

Maybe this will help.

Good luck,

Dan

[David1980]

But that was under the old dependency tests. Current support test does not require the parent to provide over half the support for a qualifying child.

The residency test could be an issue, depending on the details.