You may claim a kidnapped child as your dependent if the following requirements 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.
- The dependency exemption
- The child tax credit, and
- Head of household or qualifying widow(er) with dependent child filing status.