Nonexistent parents and taxes

Have a look at Dependency Override:

http://cca-ct.org/financial%20aid%202008.pdf
http://www.finaid.org/educators/pj/dependencyoverrides.phtml

Possible qualifications:

  • abandonment by parents
  • parents lacking the physical or mental capacity to raise the child
  • an unsuitable household (e.g., child removed from the household and placed in foster care)
  • failure to properly clothe or feed the family.

A long shot but it might help.