Ask AF: Defining Special Needs

The IRS has special guidelines for what categorizes a child as special needs. The AF expert explains their three requirements.

Q: Are all children from foster care considered “special needs,” and, therefore, eligible for the full adoption tax credit? I’m in the process of adopting my foster son, and I can’t get a clear answer.

A: No. For a child to be considered special needs according to the IRS tax credit guidelines, he must meet all three of the following criteria:

  • The child was a citizen or resident of the U.S. at the time the adoption process began.
  • A state has determined that the child cannot or should not be returned to his parents’ home.
  • The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. A child may be classified as special needs based on his race, age, medical history, and whether or not he’s a member of a sibling group.

 




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Adoption Agencies with U.S. Foster Adoption Programs

Holt International Children’s Services
Eugene, OR
U.S. Foster, International, Special Needs/Waiting Child
Bethany Christian Services
Grand Rapids, MI
U.S. Newborn, U.S. Foster, International, Special Needs/Waiting Child
Open Door Adoption Agency, Inc.
Thomasville, GA
U.S. Newborn, U.S. Foster, International, Special Needs/Waiting Child
Gladney Center for Adoption
Fort Worth, TX
U.S. Newborn, U.S. Foster, International, Special Needs/Waiting Child
Children’s Home & Lutheran Social Service of Minnesota
St. Paul, MN
U.S. Newborn, U.S. Foster, International, Special Needs/Waiting Child
WACAP (World Association for Children and Parents)
Seattle, WA
U.S. Foster, International, Special Needs/Waiting Child
Caring for Kids
Columbus, OH
U.S. Newborn, U.S. Foster
Forever Families Through Adoption
Rye Brook, NY
U.S. Newborn, U.S. Foster, International
Caring for Kids, Inc.
Cuyahoga Falls, OH
U.S. Newborn, U.S. Foster

See all adoption agencies with U.S. foster adoption programs >


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