Jack from Ohio Posted February 19, 2009 Report Share Posted February 19, 2009 Client's son, age 17 in 2008, incarcerated since July 1, 2008. Can parent claim the child? Opinions appreciated. Quote Link to comment Share on other sites More sharing options...
schirallicpa Posted February 19, 2009 Report Share Posted February 19, 2009 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. Quote Link to comment Share on other sites More sharing options...
jainen Posted February 19, 2009 Report Share Posted February 19, 2009 >>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. Quote Link to comment Share on other sites More sharing options...
kcjenkins Posted February 19, 2009 Report Share Posted February 19, 2009 No, he did not support him for more than half the year. Quote Link to comment Share on other sites More sharing options...
Maura Posted February 19, 2009 Report Share Posted February 19, 2009 I agree with jainen. Being incarcerated is considered a tempory absence the same as if he was in boarding school away from home. Quote Link to comment Share on other sites More sharing options...
schirallicpa Posted February 19, 2009 Report Share Posted February 19, 2009 Is he "temporarily out of the home", or is he in prison for a number of years? Quote Link to comment Share on other sites More sharing options...
Maura Posted February 19, 2009 Report Share Posted February 19, 2009 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). Quote Link to comment Share on other sites More sharing options...
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