Son In Prison

[gman]

Can parents claim as dependent for temporary absence--approx 6 months in one year and 8 in another.

[Koss]

QC or QR?

How old is the son?

It's very unlikely that he will meet the criteria for a qualifying child. Is he under 19? Or under 24 and a full-time student? I don't see how he could be a full-time student if he's in prison...

So, assuming for the moment that the guy does not meet the definition of a qualifying child, we'll move on to qualifying relative...

Are your clients providing more than half the support for the son in prison?

I suppose that's theoretically possible, but highly unlikely...

They would have to be spending a significant amount of money on the kid while he was in prison, and that's hard to do. Unless they're paying for private medical care from providers outside the prison system, or something like that...

It's a real stretch.

BMK

[gman]

Thanks,

Just was'nt sure about the partial year and temporary absence

[erchess]

If he is 19 or younger

and in a Juvenile Detention Facility that would count as a temporary absence subject to the usual rules.