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From the 1040 instructions:
Kidnapped child. If your child is presumed by law enforce-
I guess that's compassionate?
ment authorities to have been kidnapped by someone who isn’t a family member, you may be able to take the child into account in determining your eligibility for head of household or qualify-
ing surviving spouse filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).