Yes, if your state's child welfare agency had designated the children
difficult to place for adoption.If you adopt a U.S. child that a state has determined to have special
needs, you're generally eligible for the maximum amount of credit in the
year of finality. Thus, if the adoption of a child whom a state has
determined has special needs becomes final in 2017, the maximum credit
allowable generally would be $13,570. However, the maximum amount will
be reduced by any qualified adoption expenses you claimed for the same
child in a prior year or years, and the MAGI limitation may apply.
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