▁the ▁credit ▁was ▁non ref und able . ▁For ▁ 2 0 1 0 ▁and ▁ 2 0 1 1 , ▁the ▁credit ▁was ▁ref und able . ▁For ▁tax ▁year ▁ 2 0 1 2 , ▁the ▁credit ▁has ▁revert ed ▁to ▁being ▁non ref und able . ▁The ▁American ▁Tax p ayer ▁Rel ief ▁Act ▁of ▁ 2 0 1 2 ▁en act ed ▁January ▁ 2 , ▁ 2 0 1 2 ▁perman ently ▁extended ▁the ▁ad option ▁tax ▁credit . ▁For ▁ 2 0 1 4 ▁the ▁non ref und able ▁maximum ▁tax ▁credit ▁( d ollar ▁limitation ) ▁per ▁child ▁is ▁$ 1 3 , 1 9 0 . ▁ ▁The ▁credit ▁begins ▁to ▁phase ▁out ▁when ▁modified ▁adjust ed ▁gross ▁income ▁( MA G I ) ▁exceed s ▁$ 1 9 7 , 8 8 0 ▁and ▁is ▁elimin ated ▁when ▁M AG I ▁exceed s ▁$ 2 3 7 , 8 8 0 . ▁The ▁tax ▁credit ▁is ▁claimed ▁on ▁I RS ▁form ▁ 8 8 3 9 ▁Qual ified ▁A do ption ▁Exp enses . ▁ ▁History ▁of ▁A do ption ▁Tax ▁In cent ives ▁ ▁The ▁amount ▁of ▁tax ▁credit ▁limit ▁is ▁based ▁on ▁the ▁year ▁the ▁ad option ▁is ▁final ized ▁and ▁claimed ▁on ▁I RS ▁form ▁ 8 8 3 9 . ▁ ▁From ▁ 1 9 9 7 ▁to ▁ 2 0 0 1 ▁a ▁special ▁needs ▁ad option ▁qualified ▁for ▁up ▁to ▁$ 6 , 0 0 0 ▁of ▁ad