Adoption Credit Carryback

[zeros]

Taxpayer adopted two children which should wipe out his tax for the current year. Can the excess credit be carried back to prior years or must it go forward? Also, how is it determined that it is a "special needs" child? Certificate? Take the taxpayer's word?

[John of PA]

Adoption Nuiences

The required "Home Study" which all adoptions have, would document if the child is special needs. The adoption credit cannot be carried back, but can go forward for 5 years. (My wife and I personally have 4 adopted children).