If you adopted a child, you may be able to take a credit for qualified adoption expenses of up to $12,650 per child. If you adopted a special needs child, you may claim a credit of $12,650 regardless of your expenses.  The credit reverts back to a non-refundable credit with the ability to carry over any unused credit for five years beginning with tax year 2012.  Tax returns with the Adoption Credit can be electronically filed for tax year 2012.