Things I just learned I didn’t know (tax prep edition)

Parent of a Kidnapped Child

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 eligible to take the child into account in determining his or her eligibility for the head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit.

From 2009 1040EZ Filing Instructions, Cat. No. 12063Z