Hmmm…

So, I’m starting to work on my income taxes (no moral superiority implied, I have to get mine done as soon as possible because I benefit from federal loans that are tied to my income. It’s a pain, although I’m sure it’s good for my character). I’m reading through the instructions for the 2005 1040, which is about the size of a phone book, and I’m suddenly stopped dead in my tracks by the following:

Certain whaling captains may be able to claim a charitable deduction for whale hunting expenses. See Gifts to Charity on page A-6 for more details. (pg. A-1)

I turn to page A-6, and find:

Certain whaling captains may be able to deduct expenses paid in 2005 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details.

I would just love to hear the story behind this one! I thought the U.S. joined a moratorium on whale hunting? And while indigenous peoples may be exempt from that moratorium, do subsistence indigenous whale hunters qualify as “whaling captains?” I wonder just how many individuals will actually be taking this deduction?

It is to boggle the mind, surely!

Here’s another scary one:

Kidnapped Child. 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 head of household or qualifying widow(er) filing status, the deduction for dependents, child tax credit, and the earned income credit (EIC). (pg. 21)

Your child has been abducted by a pedophile, but, good news! You can still get the tax credit! Whew, what a relief! See, the IRS does have a heart!

I am not either making this up! I couldn’t!