I have a client and has a son is incarcerated. The son been there for many years now and the client want to claim his son on his return, the client has receipt showing he send $200 a month to his son. Can he claim his son? How I look at it is that he could claim his son as a relative. The Gross Income test will be a passed. Member of Household or Relationship Test would be a passed because this is son and the son doesn’t have to live with the client all year to pass this test, right? I am having trouble on the Support Test. Could anyone give me some feedback or thoughts?