2004apr15. Taxes.
Parent of a Kidnapped Child.So if a child is kidnapped by a family member, the parent who lost the child doesn’t get the tax breaks.The parent of a child who is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member may be able to take the child into account in determining his or her eligibility for the head of household or qualifying widow(er) filing status, deduction for dependents, child tax credit, and the earned income credit (EIC). [for more information dial 1-800-829-4477 press “357"]