Tax Credit
Adoptive parents may qualify for a tax credit of up to $11,390 for qualifying expenses paid to adopt an eligible child. If you adopted a child with special needs, the credit may be allowed even if you do not have any qualifying expenses.
The adoption credit is an amount subtracted from your tax liability.
For more information, see the instructions for Form 8839, Qualified Adoption Expenses on the IRS web site.
For more information and for a link to print the "Qualified Adoption Expenses" form, see Topic 607-Adoption Credit on the IRS web site.