Adoption Tax Credit Since 2003, families who adopted a child with special needs from foster care could claim a federal adoption tax credit even if they had no adoption expenses. Other adoptive families are also eligible for the credit, but must document qualified adoption expenses. You can see details on the tax credit at the link below. For more information, you can consult your tax preparer or contact your Iowa KidsNet post-adoption support specialist with questions. Adopt USKids Adoption Tax Credit Summary