IRS generously rewrites their rules for the kids CPS is stealing
(www.eitc.irs.gov)https://www.eitc.irs.gov/other-refundable-credits-toolkit/understanding-who-is-a-qualifying-child/understanding-who-is-a"Missing or Kidnapped Children: You may be able to claim a child who was kidnapped by a non-family member. IRS treats a kidnapped child as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping."
