Since it's tax season and we're in the office, Mike receives communiques from the good people at the IRS to convey pertinent information and explain regulations.
He received one yesterday that I'm sure will relieve your minds. If you have a child who qualifies as a dependent deduction for tax purposes, you can still claim that child if he/she has been kidnapped. As a matter of fact, if the child's not released by the kidnappers, you can continue claiming that child for as many years as you would if that child were at home.
Call me crazy, but who -- in the throes of grief and worry about a missing child -- is going to call their tax preparer and say "hey, can I still claim the kid?"
Obviously someone did and the clarification was required.