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Find out more: Is there financial assistance to help meet children’s needs after they are adopted?
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This credit allows adoptive parents of children in foster care to claim adoption expenses from their federal taxes—such as necessary adoption fees, court costs, attorney fees, traveling expenses (including meals and lodging while away from home)—or receive a full credit (which varies by year) without itemizing when adopting a child who qualifies as having “special needs.” Please note that the adoption tax credit is not a refundable credit.
Taxpayers can only receive the credit if they have federal income tax liability.