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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-006.htm#en_us_publink12063zd0e459

Parent of a Kidnapped Child(p4)

rule
If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your 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 1040A or 1040 to claim these benefits. For details, see Pub. 501 (Pub. 596 for the EIC).