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The same person can only be claimed as a dependent from one person. So the kidnapper has to wait until the next tax year to claim the kidnap victim.

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I imagine there's a real drop in kidnappings after July 1 then. That's just sensible tax planning.

Surely kidnapping a child for over six months if not sensible financial planning in any way. You're just spending more money to kept the child fed for the same amount of ransom.

A good number of people claim their kids as dependents but (unfortunately) don't take great care of them otherwise

Are you able to claim deductions for the expenses incurred in attempting to avoid detection by the FBI? It is technically business expenses.

Yes but it’s only deductible against kidnapping related income.

I mean, that’s why the person had to be kidnapped by a non-family member.

If a family member kidnaps them the it follows the usual formula of who cared for the kidnapped person for half the year plus a day.

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