Children with Special Needs Adoption - Help

[jeff501]

Have a client who adopted three children who qualify for the special needs credit but is having trouble getting the state adoption agency to give them a letter certifying them as special needs so she can file. I've already e-filed her return without the credit and will amend later if and when the state (Indiana) cooperates with her.

The children were with another family and were being abused, my client went to the agency and forced them to take the kids away. She eventually got a judge to grant her full custody and on the birth certificates it even lists her as the mother for all three.

My question: She qualifies for the children with special needs credit. I read several sources and in TTB on page 11-11 it outlines the requirements which fit her perfectly. But from reading through the code it appears she can't file until the Indiana agency gives her a certification letter. The judge ruled in her favor and in his ruling it clearly notes they are special needs. Since the judge is appointed by the state of Indiana, would his ruling serve as documentation in absence of a letter from the agency? Does anyone have any insight on this?

I didn't want to file the amendment only for it to be returned to her for additional documentation and delay it further.

[BP.]

http://www.irs.gov/pub/irs-pdf/i8839.pdf

Have a look at p. 4 of the 8839 inst, where it gives the specfics required for documentation, and you can see if what you have fits.

[outwest]

Just package up on of these..

with the following statement and the related attachments.

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The taxpayers have attached the following required information in support of the Form 8839 adoption credit:

Document 1: a copy of the final adoption order for the children. The order also orders the children's change of name.

Document 2: a copy of the earlier notice of hearing documenting on page 3 the status of the children as special needs children with signatures of the the Anystate Department of Health and Welfare case worker and supervisor on page 4.

Document 3: copies of the Anystate adoption assistance determination for special needs children for each of the children.

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Bless them, in the court orders was the statement for special need qualification, (item 2 above) which I highlighted. Also, if the family received state adoption assistance, those papers may document the special needs status. (Item 3)