This is the Internal Revenue Service’s Topic 357: Tax Information for Parents of Kidnapped Children : 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-ha
Of course there’s a rule for that
4月 17th, 2009
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