Qualified adoption expenses are reasonable and necessary expenses directly related to the legal adoption of
the child and may include adoption fees, court costs, attorney fees and travel expenses.

The adoption credit for tax year 2011 can be as much as $13,360 per eligible child. If you adopt a U.S. child
whom a state, county or the District of Columbia has determined has special needs, you may be entitled to the
full credit regardless of whether you paid any actual qualified adoption expenses.

Here are some things to remember if you still need to file your 2011 tax return or amend your 2011 tax return:

• You can use IRS Free File or other software to prepare your return, but you must print and mail the tax
return to the IRS, along with all required documentation.
• Required documents may include a final adoption decree, placement agreement from an authorized
agency, court documents and/or the state’s determination for special needs children.
• The credit for qualified adoption expenses is subject to income limitations, and may be reduced or
eliminated depending on your income.
• You can get the credit as a tax refund even after your tax liability has been reduced to zero.
• To claim the credit, you must file a paper tax return and Form 8839, Qualified Adoption Expenses, and
attach all supporting documents to your return.
• If you filed your tax return for 2011 and did not claim an allowable adoption credit, you can file an
amended return to get a refund. Use Form 1040X, Amended U.S. Individual Income Tax Return, along
with Form 8839 and the required documents to claim the credit.

It is necessary for the IRS to review all documents submitted. Normally, it takes six to eight weeks to process a
return claiming the adoption credit.