▁so ▁any ▁exp enses ▁taken ▁for ▁the ▁credit ▁in ▁a ▁prior ▁year ▁are ▁evaluated ▁in ▁determ ining ▁whether ▁the ▁maximum ▁tax ▁credit ▁has ▁been ▁obtained . ▁ ▁Tax ▁credit ▁rules ▁are ▁different ▁for ▁a ▁foreign ▁ad option . ▁ ▁Qual ified ▁ad option ▁exp enses ▁Under ▁US ▁tax ▁law , ▁qualified ▁exp enses ▁include ▁ad option ▁fe es , ▁court ▁costs , ▁att orney ▁fe es , ▁travel ing ▁exp enses ▁( including ▁amounts ▁spent ▁for ▁me als ▁and ▁lod ging ▁while ▁away ▁from ▁home ), ▁and ▁other ▁exp enses ▁directly ▁related ▁to ▁and ▁for ▁which ▁the ▁principal ▁purpose ▁is ▁the ▁legal ▁ad option ▁of ▁an ▁el ig ible ▁child . ▁The ▁ad option ▁tax ▁credit ▁is ▁per ▁child , ▁thus ▁the ▁credit ▁doubles ▁when ▁adopt ing ▁two ▁children ▁in ▁the ▁same ▁year . ▁It ▁is ▁also ▁important ▁to ▁note ▁that ▁this ▁is ▁a ▁" cred it ," ▁not ▁a ▁mere ▁" d edu ction ." ▁A ▁tax ▁credit ▁is ▁a ▁doll ar ▁for ▁doll ar ▁reduction ▁of ▁federal ▁tax , ▁not ▁a ▁reduction ▁of ▁tax able ▁income , ▁such ▁as ▁with ▁a ▁mort g age ▁payment . ▁ ▁Special ▁Ne eds ▁A do ptions ▁ ▁Par ents ▁who ▁adopt ▁a ▁child ▁with ▁special ▁needs ▁can ▁claim ▁the ▁full ▁credit ▁without ▁document ing ▁exp enses . ▁There ▁are ▁several ▁factors ▁that ▁determine ▁if ▁a ▁child ▁has ▁" special ▁needs " ▁and ▁those ▁factors ▁can ▁vary ▁by ▁state . ▁ ▁A ▁child ▁with ▁special ▁needs ▁has ▁a ▁factor ▁or ▁condition ▁( uni qu ely