10. Employer-provided adoption benefits should be shown in box 12 of your Form(s) W-2 with code T. Your salary may have been reduced to pay these benefits. You may also be able to exclude amounts not shown in box 12 of your Form W-2 if all of the following apply.

• You adopted a child with special needs. See Column (d) for the definition of a child with special needs.

• The adoption became final in that tax year.

• Your employer had a written qualified adoption assistance program

A. true

B. false