Kidnapped Children are Tax Deductible

Proof that the IRS thinks of absolutely everything. This is a post, I believe, originally from The Prestigious Internet Blog (see link at the end). I do sympathize with any parents who have had their child kidnapped.

So if you have ever wondered about the tax deductibility of kidnapped child, here is the answer:

“Specifically: Can I still write off a child as a deduction if they’ve been kidnapped?

According to the IRS website, the answer is “yes,” if two conditions are met:

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
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-half of the portion of such year before the date of kidnapping.

So, if your child has not been kidnapped by a family member (this excludes most kidnappings, by the way*), and spent more than half of the tax-year, pre-kidnapping, living with you, they are considered for tax purposes a dependent.”

(via <a href=”http://http://www.boingboing.net/2009/03/24/are-kidnapped-childr.html”>Boing Boing</a> and <a href=”http://http://prestigiousinternet.blogspot.com/2009/03/tax-advice-from-prestigioud-internet.html”>The Prestigious Internet</a>)