Adoption - Special Needs Children -Certificate?

[zeros]

Do we get a special kind of document when declaring a child a "special needs child." Take the parents word?

[BP.]

Do we get a special kind of document when declaring a child a "special needs child." Take the parents word?

Have you checked your TTB on this??

[mactoolsix]

From IRS FAQ

Each State makes the determination of "Special Needs"

If you are claiming the credit for a finalized special needs final adoption, you must submit the final adoption order or decree, and the state’s determination of the child’s special needs.

http://www.irs.gov/Individuals/Adoption-Benefits-FAQs

Also this website gives each State's Special Need's Definition

https://www.childwelfare.gov/adoption/adopt_assistance/questions.cfm?quest_id=1

[John of PA]

No special certificate, just attach the documentation in whatever form you have to the tax return, IRS wants to see something, they will not allow the credit with nothing attached. I have done this several times. Everyone's documents are different because all adoptions are different, foreign, domestic, adoption agency, through the local Govt. Services, etc. Attach any letters or offical papers you have that spell out the special need (severly premature, slow growth, disability, early emotional abuse, etc.)

[S T]

Research some prior posts - Oceanlovin"ea provided some really good information as well as a few others. Helped me through the "special needs" for 2 kids in 2011.

This was based on California - and the Dept of Children and Family Services provided all of the documents we needed and were well informed on the Federal Tax Credit.

Other source is to check the State information that your T/p resides in and the adoption took place.

When I filed the t/p tax return (paper file for sure) I had about 30 pages of information attached on the 2 kids - court, Family Services, SSN cards, etc - took some time for IRS to review before the Check was issued, however, IRS had no questions and no correspondence.

The better you can document, the easier the process.

Sandy

[zeros]

Special Needs Children-Benefits

Each State makes the determination of "Special Needs"

If you are claiming the credit for a finalized special needs final adoption, you must submit the final adoption order or decree, and the state’s determination of the child’s special needs.

http://www.irs.gov/Individuals/Adoption-Benefits-FAQs

Also this website gives each State's Special Need's Definition
https://www.childwelfare.gov/adoptio...cfm?quest_id=1

Used to know this. Is there additional benefits to the taxpayer to adopt child with "special needs?"

[geekgirldany]

On special needs children:

"In the case of an adoption of a U.S. child that a state has determined has special needs,
you may be eligible for the maximum amount of credit or exclusion for the year of finality, even if you paid no qualified adoption expenses."

Has to do with the adoption expenses.

[oceanlovin'ea]

Special needs is determined by the state. Usually it has to do with the age of the child, health conditions, sometimes race of child and if there are siblings involved. The paperwork from DCF will state on it that this child is special needs child.
You have to send that paperwork along with the final decree of adoption in.

For my client, they ran into the following issues: address was different on paper from DCF and tax return (They moved and had used post office box at previous address), they changed the child's legal name (had to send copies of new social security cards)

I also found that it didn't matter if we sent the information with the return. You will still get a letter and have to resubmit the information to the IRS. I guess they just throw away any attachments that come on the return. The refund is definitely delayed so tell your client not to expect to have the money anytime soon.

Linda, EA