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Indian Tribal Governments and the Adoption Tax Credit (Section 70403)

Illinois — state programSee program
The Act recognizes Indian tribal governments for purposes of determining whether a child has special needs for the adoption tax credit, providing parity with state governments. Tribal governments now have the same ability as state governments to make special needs determinations for purposes of the adoption tax credit.

Program details

Type
tax-credit
Eligibility
Taxpayers claiming the adoption tax credit for children whose special needs are determined by an Indian tribal government.
Status
open
Administrator
IRS
Source: Illinois — state program. Confirm current terms with the administering agency before applying.

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