How bizarre can the tax code be? Determining Head of Household, Form 1040, for Kidnapped Child

Wednesday, March 31st, 2010

Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

Can you imagine discussing such a matter with an IRS auditor. “We’ve denied your exemption, Mr. Door, as the child, Gish, was not in your custody for that tax period.”