Kindness is a good virtue, everyone knows that. People who pay taxes and adopt a child may qualify to use child adoption tax credit. This child tax credit was enhanced for 2010 to 2012 tax years.
You are only qualified for adoption tax credit, if you adopt a child and paid several out of pocket expenses that are related for the adoption.

The adoption-related expenses are also directly related on how much money you spent to make the adoption, hence, you are qualified to adoption tax credit you wish for. In case you adopt a child with special needs and you’re out of pocket expenses did not meet the amount of tax credit, you are still eligible to claim the full amount of child adoption tax credit. This credit was calculated on Form 8839 Qualified Adoption Expenses.

Amounts of Adoption Tax Credit

•    2013: $5,000 or $6,000 for a special needs child (projected)
•    2012: at least $12,170 (will be indexed for inflation), non-refundable
•    2011: $13,360 (will be indexed for inflation), refundable
•    2010: $13,170, refundable
•    2009: $12,150, non-refundable
•    2008: $11,650, non-refundable
•    2007: $11,390, non-refundable
•    2006: $10,960, non-refundable

Phase-out Range of Adoption Tax Credit

•    2011: $185,210 - $225,210
•    2010: $182,520 - $222,520
•    2009: $182,180 - $222,180
•    2008: $174,730 - $214,730
•    2007: $170,820 - $210,820
•    2006: $164,410 - $204,410

There’s a worksheet provided by Internal Revenue Service (IRS) to figure your changed adjusted gross income for adoption tax credit that can be seen on Form 8839 Instructions. Any income that is not included from tax and came from Foreign Earned Income Exclusion should be added back to determine the adoption tax credit phase-out range.

On the beginning of year 2013, if a child with special needs is adopted the amount of adoption tax credit will be back to $5,000 or $6,000.