Special Needs Adoptions (code 41)

See also Adoption Expense Deduction

A taxpayer who adopts a child with special needs may claim a refundable credit of $1,000 for each child adopted. This credit may only be claimed in the tax year the court issues the order granting the adoption and may not be carried forward or back.

To claim this credit, the adoption must occur in Utah and the child must meet one of the following conditions:

• Be five years of age or older,
• Be under the age of 18 with physical, emotional, or mental disability; or
• Be a member of a sibling group (two or more persons) placed together for adoption.

Note: The requirement that the Utah Division of Child and Family Services have permanent custody of the child has been repealed.

There is no form for this credit. Keep all related documents with your tax records.