Mike Hudack is a tumblelog.

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.

That IRS, never lacking a sense of humor.

Tax Topics - Topic 357 Tax Information for Parents of Kidnapped Children via Marginal Revolution

(via heyitsnoah)