The Internal Revenue Service has released guidance on the expanded adoption credit that is available for tax year 2010 as a result of the Affordable Care Act, along with a draft version of the form that taxpayers will use to claim it.

The Affordable Care Act raises the maximum adoption credit to $13,170 per child, up from $12,150 in 2009. It also makes the credit refundable, meaning that eligible taxpayers can get it even if they owe no tax for that year. In general, the credit is based on the reasonable and necessary expenses related to a legal adoption, including adoption fees, court costs, attorney’s fees and travel expenses. Income limits and other special rules apply.

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