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

If both of these requirements are met, the child may meet the requirements for purposes of determining:
* The dependency exemption
* The child tax credit, and
* Head of household or qualifying widow(er) with dependent child filing status.

This tax treatment will cease to apply as of your first tax year beginning after the calendar year in which either there is a determination that the child is dead or the child would have reached age 18, whichever occurs first.

In the narrative of memorable cases connected with Guy's Hospital there is a curious story of a sailor named John Cummings, who, in a spirit of vulgar brag, and mostly when half intoxicated, swallowed clasp-knives. In 1799 he had seen a French juggler perform the trick of assumedly swallowing knives of that kind at a public entertainment. The feat was so cleverly performed that the spectators -- or at least some of them -- were under the belief that the knives vanished down the throat of the juggler, instead of being put by sleight-of-hand in some part of his dress. The sailor, in his simplicity, was one of the credulous sort, and to astonish his messmates he began to swallow clasp-knives. He at first only swallowed four, which, fortunately for him were expelled, and no inconvenience ensued. He thought no more of knife-swallowing for six years. In March, 1805, when at Boston, he was one day tempted, while drinking with a party of sailors, to boast of his former exploits, and was ready to repeat his performance. A small knife was produced, which he instantly swallowed. In the course of that evening he swallowed five more. The next morning crowds of visitors came to see him, and in the course of the day he was induced to swallow eight knives more, making in all fourteen.

He paid dearly for his frolic; for he was seized with constant vomiting, and pain in the stomach. Taken to a hospital, he was by efficacious medical treatment relieved, as he imagined, of all the knives he had swallowed. But in this he would appear to have been mistaken. Portions of knives undissolved remained in his stomach. The amount of relief, whatever it was, did not cure the poor wretch of his folly. When at Spithead in December, 1805, and somewhat tipsy, he resumed his boastfulness of being able to swallow knives, and to amuse the ship's company swallowed nine clasp-knives, some of them of a large size. Again he became ill, and was in the hands of the ship's surgeon for several months, during which portions of knives were discharged. At length he was admitted as a patient at Guy's Hospital in 1807, and again he came to the hospital in 1808. There he remained, sinking under his sufferings, until March, 1809, when he died in a state of extreme emaciation.