The IRS released an updated FAQs on refundability, and special needs determinations made by Indian tribal governments, for the adoption tax credit. The information includes clarifying the tax credit for certain adopted services, changes made to the adoption tax credit under the One Big Beautiful Bill Act (OBBBA), and general refundability. [Fact Sheet 2026-03 (Feb. 27, 2026)]
IRS Releases Updated Fact Sheet FAQs on Refundability, Recognizing Indian Tribal Governments for Special Needs Determination for Adoption Tax Credit
March 3, 2026, 9:37 PM UTC