▁assistance / ado ption ▁subs id y ▁agreement , ▁a ▁letter ▁from ▁the ▁state / count y ▁appro ving ▁the ▁child ▁for ▁ad option ▁assistance / ado ption ▁subs id y , ▁or ▁a ▁letter ▁from ▁the ▁state / count y ▁child ▁w elf are ▁ag ency ▁stating ▁that ▁the ▁child ▁has ▁special ▁needs . ▁See ▁question ▁ 1 3 ▁at ▁the ▁FA Q s ▁for ▁information ▁about ▁documentation . ▁ ▁Special ▁Ne eds ▁Tax ▁Cred it ▁legisl ation ▁has ▁been ▁introduced ▁many ▁times ▁in ▁con gress ▁to ▁expand ▁special ▁needs ▁ad option ▁tax ▁credit ▁benefits ▁to ▁adult s ▁and ▁disabled ▁individuals . ▁ ▁Document ation ▁ ▁You ▁should ▁keep ▁all ▁financial ▁records , ▁legal ▁agre ements , ▁and ▁written ▁ad option ▁paper work , ▁including ▁home ▁study ▁paper work . ▁Fin an cial ▁records ▁include ▁in vo ices , ▁bank ▁statements , ▁and ▁copies ▁of ▁written ▁checks . ▁Most ▁aud its ▁in ▁ad option ▁tax ▁credit ▁matters ▁are ▁done ▁by ▁correspond ence ▁so ▁in ▁the ▁case ▁of ▁an ▁aud it , ▁you ▁and ▁your ▁account ant ▁will ▁typically ▁communicate ▁with ▁the ▁In ternal ▁Re venue ▁Service ▁I RS ▁by ▁mail ▁and ▁f ax . ▁Tax ▁aud its ▁can ▁only ▁occur ▁for ▁ 3 ▁past ▁tax ▁years ▁so ▁you ▁only ▁need ▁to ▁retain ▁records ▁related ▁to ▁ad option ▁exp enses ▁for ▁ 4 ▁years . ▁ ▁International ▁ad options ▁require ▁additional ▁paper work ▁and ▁registr ations ▁once ▁the ▁child ▁has ▁been ▁adopted ▁abroad ▁and ▁res ides ▁in ▁the ▁United ▁States ▁( US ).