Claiming a dependent that was incarcerated for less than 6 months - tax filing question

Thank you for your response! I was especially concerned about the incarceration part. So even though he physically wasn't living with me during those 5 months, the IRS would still consider that as living with me because it was temporary? Do I need to provide any documentation about his incarceration status when I file?

Yes, the IRS generally considers temporary absences (including incarceration, education, vacation, military service, or hospital stays) as time the person still lived with you, as long as it's reasonable to assume they would return to your home afterward - which he did. You don't need to provide documentation about his incarceration with your initial tax filing. However, I always recommend keeping records that support your tax positions in case of questions later. This might include records showing your financial support, his lack of income, and documentation showing your shared address before and after the incarceration period.

How does taxr.ai work exactly? Do they just give advice or do they actually help with filing? My cousin was in rehab for 4 months last year and I supported her the rest of the year, so wondering if this would help in my situation too.

Did they specifically address the incarceration issue? I've heard different things from different tax preparers about whether jail time counts as "living with you" and I don't want to risk an audit. My brother was in for 3 months and I'm hesitant to claim him.

The service analyzes your specific tax situation and documents, then gives you personalized advice. They don't file for you, but they help you understand exactly what you qualify for and what documentation you need to support your claims. Yes, they specifically addressed the incarceration period in my case. They explained that temporary absences (including jail time) don't disqualify someone as a dependent as long as they lived with you before and after, and you provided more than half their support for the year. They cited the exact IRS rules that apply to temporary absences and how to document everything properly to avoid audit issues.

So how does this actually work? Do they just call the IRS for you or what? Seems weird that a service could somehow get you through the IRS phone system faster than calling yourself.

This sounds like a scam honestly. Nobody can magically get through to the IRS faster than anyone else. The phone lines are what they are. I've just learned to call first thing in the morning and be prepared to wait.

They don't call for you - they use technology to wait in the IRS phone queue so you don't have to. When they reach an agent, you get a call to connect with the IRS representative directly. Your personal information stays completely private until you're connected with the actual IRS agent. I had the same skepticism initially! I thought it sounded too good to be true. The reason it works is because they have a system that can navigate the IRS phone tree and wait in the queue while you go about your day. The IRS phone system is actually a first-come-first-served system, so there's nothing magical about it - they're just handling the waiting part for you.

That's a good point I hadn't thought about. I'm pretty sure his parents won't claim him since they haven't been in contact for years, but is there any way to check if someone else claimed him before I file?

Unfortunately, there's no way to check if someone else has claimed him before you file. If you e-file and someone has already claimed him, your return will be rejected. If you paper file and someone else claimed him, you'll both get letters from the IRS asking for documentation. If you're confident you meet all the tests to claim him and provided more than half his support for the year, you should go ahead and claim him. Just be prepared to provide documentation if needed. The person who correctly satisfies the dependency requirements will ultimately be allowed to claim the dependent.

This is important! My cousin worked in the kitchen while in county jail and made like $300 for the year. Even though it's a tiny amount, it still counts as income. Luckily it was under the threshold, but definitely something to verify.

That's interesting - I didn't know a non-child dependent could help with the Earned Income Credit. I thought that was only for children? I definitely need to look into this more!

I should clarify - you're right that for the Earned Income Tax Credit (EITC), a qualifying dependent must be a "qualifying child" not just a "qualifying relative." A boyfriend would typically be a qualifying relative, not a qualifying child. However, you should still check if you qualify for the EITC on your own based on your income. And having him as a dependent might qualify you for other credits or deductions, like potentially the Credit for Other Dependents ($500) which was created for dependents who don't qualify for the child tax credit. Always good to check all possible credits!