Can You Claim an Inmate as a Dependent on Your Taxes?

It is possible to claim an individual who is incarcerated as a dependent by meeting a set of Internal Revenue Service (IRS) rules. The ability to claim a dependent hinges on passing specific tests designed to verify the relationship, residency, and financial support provided to the person.

The Qualifying Child Test

To claim a dependent under the qualifying child rules, five tests must be met.

• The individual must be your son, daughter, stepchild, foster child, brother, sister, or a descendant of any of them (relationship test).
• The person must be under age 19 at the end of the year, under age 24 if a full-time student, or any age if permanently and totally disabled (age test).
• The individual must live with you for more than half the year, but an inmate is considered to live where they are incarcerated. An absence is only considered temporary if it is reasonable to assume the person will return home and the taxpayer maintains the home for them. Time in a juvenile facility is an exception and is considered a temporary absence.
• The child cannot have provided more than half of their own support for the year (support test).
• The child cannot file a joint return with their spouse for the tax year, unless it is only to claim a refund of income tax withheld (joint return test).

Due to the residency requirement, it is uncommon for an inmate to be claimed as a qualifying child unless their incarceration was for a short period, allowing them to live with the taxpayer for more than half the year.

The Qualifying Relative Test

If an individual cannot be claimed as a qualifying child, it may be possible to claim them as a qualifying relative by meeting four tests.

• The person cannot be your qualifying child or the qualifying child of any other taxpayer.
• The inmate must be related to you in one of the ways specified by the IRS, which includes parents, grandparents, and in-laws. An unrelated person cannot qualify because they must live with you all year.
• The individual’s gross income for the tax year must be less than the amount set by the IRS, which for 2025 is $5,050. This includes any income earned from work programs within the facility.
• You must have provided more than half of the person’s total support for the year.

Calculating the Support Test for an Inmate

The support test is a primary hurdle when claiming an incarcerated person as a qualifying relative. To pass this test, you must prove that you provided more than 50% of the individual’s total support during the tax year. This calculation requires a detailed accounting of all expenses you paid and all support provided by others, including the government institution where the person is housed.

Support you provide includes items like money deposited into a commissary account, funds sent for phone calls, and the value of packages containing food or clothing. You must keep records of these contributions, such as receipts and bank statements, to document your expenses.

A component of the calculation is the value of support provided by the correctional facility. The fair market value of the lodging, meals, medical care, and other necessities provided by the government must be determined and included in the total support figure. This information can sometimes be obtained by contacting the specific institution and requesting a statement of costs per inmate, though this can be difficult.

To determine if you meet the support test, you compare the total value of your support to the value of the institution’s support. For example, if the prison’s support is valued at $30,000 for the year, you would need to prove you provided more than $30,000 in support. Given the high cost of incarceration, it is challenging for a taxpayer’s contributions to exceed the value provided by the government.

Claiming the Dependent and Associated Tax Benefits

If you determine the inmate qualifies as your dependent, you can claim them on your tax return. You will list the individual’s name, Social Security number, and your relationship to them in the Dependents section of your Form 1040. You must check the box indicating they are a “Qualifying relative.”

Claiming a qualifying relative can make you eligible for the Credit for Other Dependents. This is a nonrefundable credit worth up to $500, which can reduce your tax liability but will not result in a refund beyond what you owe.

In some cases, claiming a dependent may also allow you to use the Head of Household filing status. To qualify for this status, you must be unmarried, pay for more than half the costs of keeping up a home for the year, and have a qualifying person live with you in the home for more than half the year. While an inmate cannot meet this residency requirement, a special rule exists for a parent you can claim as a dependent. If your parent does not live with you, you may still qualify for Head of Household status if you pay more than half the cost of keeping up your parent’s main home for the entire year.