Tax credit for adoption from foster care?

some light reading : [url=http://www.irs.gov/instructions/i8839/ch01.html]Instructions for Form 8839 (2009)[/url]near the bottom of this page it says this: If you adopt a child with special needs you can claim $12,150 (minus any qualified adoption expenses claimed for the same child in a prior year) in the year the adoption becomes final even if you did not have any qualified adoption expenses. See the instructions for line 1, column (d), on page 3 for more information.so yes.....it looks like the irs says the child must be a special needs child to qualify. to see what the irs considers special needs read here: [url=http://www.irs.gov/instructions/i8839/ch02.html#d0e440]Instructions for Form 8839 (2009)[/url]again....i use a tax guy for this to make sure that i am doing that right thing.