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Adoption Credit

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Adoption Credit
A per-child tax credit for adopting a child under 18.

Notes:
The limit is higher if it's determined that the adopted child has special needs.


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The tax year of finality is the year in which the adoption credit or assistance exclusion is recognized and reported on the adoptive parent's return.
Uncle Sam increased the adoption credit to $10,390 for
For tax years beginning after 2003, under the old law, the credits (except the adoption credit, child credit and credit for savers) were allowed only to the extent that the individual's regular income tax exceeded the individual's tentative minimum tax (determined without regard to the minimum tax foreign tax credit).
 
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