The Prestigious Internet: Tax Advice from the Prestigious Internet

IRS says yes, so long as:

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.