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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-006.htm#TXMP17858901

Parent of a Kidnapped Child(p5)

rule
The parent of a child who is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member may be able to take the child into account in determining his or her eligibility for the head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). But you have to file Form 1040 or Form 1040A to take the child into account to claim these benefits. For details, see Pub. 501 (Pub. 596 for the EIC).