"netvoy" <netvoy[at]hotmail.com> wrote in message
news:2a86dddd-c0dd-4174-a1b2-e6a0a2c1479a[at]n58g2000hsf.googlegroups.com...
- quote -

One answer not given: How long is the sentence? If the sentence is 1 year
or less, then I would call it a temporary absence. If it is a life sentence
without the possibility of parole, then it is not a temporary absence. I
would venture to say that the IRS would call a sentence in excess of two
years before parole could be granted as a non-temporary absence - but
remember the Tax Court's extension of "temporary" to mean in excess of a
decade (in a slightly different context) from TC Memo 2003-232 - because any
sentence less than life would mean that the convict would intend to return
to society and probably to the residence he owns when entering prison
(assuming he can retain ownership during the incarceration) - and thus his
absence from his residence would be "temporary" in that he intends to
return. (For the other experts, I am also basing this on the "change in tax
home" revenue rulings as well.)

Others have already addressed the support issue of the State vs. the
brother. I won't go there.

Watch out for any wages he does earn while an inmate and make certain that
the wages (plus any other income outside of prison) don't exceed the
dependency exemption amount.

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- quote -


If inmate lived with brother more than 6 months, and
if inmate is under age 19, or otherwise meets age test, and
if inmate did not provide more than half his own support,
+ the state did
they why wouldn't inmate be a qualifying child of brother?

(I know, a whole lot of If's)
--


ArtKamlet at a o l dot c o m Columbus OH K2PZH

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Seth wrote:
- quote -


ChEAr$,
Harlan Lunsford, EA n LA

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On Mar 3, 8:03*pm, Alan <sfcnm-...[at]yahoo.com> wrote:
- quote -

Well, I suppose that one could argue about some of these. While not a
tax professional, to my layman's eyes it seems that:

1. Meals, clothing, medical care costs would be reasonable support
costs.

2. The security services seem to be for the convenience of the state,
not something done for the benefit of the inmate.

3. The fair market rental value of the cell is likely to be difficult
to gauge. Considering some of the roommate issues, one could even
argue the value is negative. How much would the ordinary person be
willing to pay in order NOT to be in the prison cell? How much would
you have to pay someone to stay there of their own free will, absent
compulsion by court authority? I would think that the cost of
maintaining the cell would not be FMV, given that one party to the
transaction is not taking part of their own free will, but rather
under quite strong compulsion.

That said, I don't think I would want to be the one to test any of
these positions in (tax) court.

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Seth wrote:
- quote -

come up with a fair rental value of a shared cell that is less or
more than the state's cost.. good luck to you.(

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In article <LR3zj.8075$tW.7048[at]nlpi070.nbdc.sbc.com> ,
Alan <sfcnm-mtm[at]yahoo.com> wrote:
- quote -

I'm not sure that security should count.

- quote -

What does that have to do with "fair market value"?

Seth

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Seth wrote:
- quote -

state's cost of meals, clothing, education, medical and dental
services, entertainment and security services. (

In reality, most states publish their cost per inmate. I don't
have it handy, but it all goes into a federal database that is
made public.

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In article <9f3zj.8071$tW.7285[at]nlpi070.nbdc.sbc.com> ,
Alan <sfcnm-mtm[at]yahoo.com> wrote:
- quote -

If he was incarcerated starting in the second half of the year, it's
quite possible he lived with his brother more than half the year, and
his brother provided more than half his support. (How would you
calculate the amount the government paid for his support, anyway?)

Seth

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netvoy wrote:
- quote -

six months and would have to be a dependent of his brother. As
the government is providing all of his support, he could not be a
dependent.

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How can you determine support for an incarcerated person? Does the
goverment provide support? Situation: on a possible claim of head of
household (a brother) paying house mortgage for inmate; can it be said
that incarcerated is a dependent of his (meeting the unmarried
status) on the relationship alone? Is it necessary to meet a support
test; if so how do you determine financial figures on this?
Is incarceration even if release date unknown a temporary absence?

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >