adoption credit - special needs

[schirallicpa]

I have not had a single easy tax return yet this year.  

In this case, the Taxpayer adopted their nieces.  In the one case, the father is dead.  In the second case, their father is in jail.  Both from the same mother, the spouse's sister.  The mother has been ruled as incapable of taking care of her children and they - the state of PA -  was going to place the children in foster care.  My client stepped up to take care of them and has actually had them for the better part of 4 years.

Does this qualify for special needs, or do we need some special paperwork from the state?  

[Gail in Virginia]

My experience with special needs adoptions have been that the children have some special need - emotional control issues, mental development issues, physical challenges. And in those cases, there was paperwork from the agency showing that this was a special needs adoption.

[Lion EA]

I think keeping two siblings together can be a special need, but I'm not at all familiar with what type of paperwork is needed. It can increase the benefit, if I'm remembering correctly about keeping the sisters together, so do keep researching.

[TaxmannEA]

You might want to check with the PA agency that has custody. Several years ago I handled an adoption where the child had been in DCFS custody. A lady with the agency told me that they classified all children with no legal parents to be special needs as they needed a family structure. 

[joanmcq]

I’ve read any older children (not an infant) are special needs.