On 2010 returns, the amount of the adoption credit is up to $13,170, and it is fully refundable. Starting with 2010 returns, however, if you want to claim the credit for adopting a child, you’ll need to attach certain documents to your return. Without this substantiation, the IRS will disallow the credit. Because of the requirement to attach certain documents, if you claim an adoption credit, you cannot e-file your return.
In addition to filing Form 8839, also attach:
Source: Notice 2010-66
An amount taken from income as a prepayment of an individual’s tax liability for the year. In the case of wages, the employer withholds part of every wage payment. Backup withholding from dividend or interest income is required if you do not provide the payer with a correct taxpayer identification number. Withholding on pensions and IRAs is automatic unless you elect to waive withholding.