Is it really necessary -- is this really so common -- that a special mention is required in the IRS Form 1040 instructions? This raises so many questions, such as, Is the parent of a kidnapped child really concerned about his filing status? And is the IRS suggesting that the parent of a child who is believed to have been kidnapped by a family now doubly-screwed: first, by the kidnapper, and now by Uncle Sam, who is going to declare that the tax filer isn't really head of household and/or may lose out on EIC if the rest of his family has been absconded with? Damn, that's cold.
What other special circumstances might need special mention?
- Couples wishing to file jointly while one spouse is living with the mail man
- Long-dead dependent whose body is still being meticulously maintained for carpool lane use
- Declaring expenses related to removal of blood stains from stacks of U.S. currency you earned as a consultant in a Mexican border town
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