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You may claim a kidnapped child as your dependent if the following requirements are met:
1. The child must be presumed by law enforcement to have been kidnapped by someone who is not a member of your family or a member of the child’s family, and
2. The child had, for the taxable year in which the kidnapping occurred, the same principal place of abode as the taxpayer for more than one-half of the portion of such year before the date of kidnapping.
Actual IRS rules on when/if you can claim a kidnapped child as a dependent. I realise they have to think of everything, but still, any day you need to come up with rules like these must be a pretty weird day in work.
