The Tanners pay $10,000 in 2014 to adopt a child with special needs. The adoption is finalized

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The Tanners pay $10,000 in 2014 to adopt a child with special needs. The adoption is finalized in 2014. If the Tanners’ AGI is $100,000, they will be entitled to take an adoption credit of $13,190 on their 2014 joint tax return.

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