Detention Facility Expenses: Are they Considered an Allowable Expense

I recently had a client to disclose the fact that their son was just placded in a detention facility. Allthough they have tax liability for a number of years, the IRS takes in consideration a number expenses in which they have a standard to figure out allowable expenses and income. The parents of this individual have questioned whether or not the IRS will allow their monthly expense for his NMED account be factored in as an "admissable" expense. This NMED account are considered dry goods he needs for the duration of his sentence. This is a mandatory expense !

The answer to this question is yes, only if it is deemed as a necessary living expense. If the products are for other than personal products such as cigarettes it will not be admissable.