▁ ▁A ▁US ▁social ▁security ▁number ▁and ▁card , ▁a ▁pass port , ▁a ▁US ▁birth ▁certific ates ▁and ▁US ▁re ado ption ▁are ▁additional ▁documents ▁that ▁may ▁be ▁needed ▁for ▁a ▁child ▁who ▁perman ently ▁res ides ▁in ▁the ▁United ▁States . ▁ ▁Re ado ption ▁is ▁a ▁means ▁of ▁document ing ▁the ▁parent ▁child ▁relationship ▁under ▁US ▁law . ▁ ▁The ▁I RS ▁may ▁request ▁the ▁final ▁ad option ▁dec ree , ▁pla cement ▁agreement ▁from ▁an ▁author ized ▁ag ency , ▁court ▁documents ▁and ▁the ▁state ' s ▁determ ination ▁that ▁the ▁child ▁is ▁a ▁special ▁needs ▁child . ▁ ▁I RS ▁O vers ight ▁ ▁For ▁the ▁ 2 0 1 2 ▁tax ▁fil ing ▁season ▁ 9 0 % ▁of ▁ad option ▁tax ▁credit ▁claims ▁were ▁subject ▁to ▁I RS ▁review ▁and ▁ 6 9 % ▁were ▁aud ited . ▁ ▁The ▁Office ▁of ▁the ▁Tax p ayer ▁Adv oc ate ▁c ites ▁this ▁as ▁a ▁serious ▁problem ▁within ▁the ▁I RS . ▁The ▁average ▁delay ▁for ▁these ▁correspond ence ▁aud its ▁was ▁ 1 2 6 ▁days . ▁Over ▁ 5 5 % ▁of ▁these ▁correspond ence ▁aud its ▁were ▁closed ▁with ▁no ▁changes . ▁ ▁State ▁A do ption ▁Tax ▁Ben ef its ▁ ▁Many ▁states ▁have ▁ad option ▁tax ▁benefits ▁that ▁are ▁in ▁addition ▁to ▁the ▁federal ▁tax ▁credit . ▁ ▁These ▁tax ▁benefits ▁are ▁for ▁state ▁residents ▁and ▁claimed ▁when ▁they ▁file ▁their ▁state ▁tax ▁returns : ▁ ▁Many ▁of ▁these ▁states ▁limit ▁benefits