An adoption tax credit, according to the IRS, is the amount of expenses paid out to adopt an eligible child, that is then subtracted from an adoptive parent's tax liability. These expenses are those spent the year prior to when the adoption is finalized.
- How Has the Adoption Tax Credit Changed for 2010?
- How Has the Adoption Tax Credit Changed for 2011?"
- Defining Special Needs and Eligibility for the Adoption Tax Credit
Adoption Credit - IRS.gov