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
A credit for income taxes paid to a foreign country or U.S. possession. 401(k) plan. A deferred pay plan, authorized by Section 401(k) of the Internal Revenue Code, under which a percentage of an employee’s salary is withheld and placed in a savings account or the company’s profit-sharing plan. Income accumulates on the deferred amount until withdrawn by the employee at age 59?