Who qualifies as an adopted special needs child?

You may claim the Special Needs Adopted Child Credit if all of the following apply:
  • You file a New Mexico personal income tax return.
  • You are not a dependent of another taxpayer.
  • You have adopted a special needs child.
  • The special needs adopted child is claimed as a dependent on your federal return.
A "special needs adopted child" means an individual who may be over 18 years of age and who is certified by the Children, Youth, and Families Department or a licensed child placement agency as meeting the definition of a "difficult to place child" pursuant to the Adoption Act, and the classification is based on physical or mental impairment or an emotional disturbance that is at least moderately disabling.

In the first year you claim the special needs adopted child tax credit for a qualifying adopted child, you will need to attach a copy of the certificate issued by the Children, Youth, and Families Department or the licensed child placement agency for each child you adopted in that year.

If you claimed the exemption for adoption of special needs children for a qualifying adopted child in a prior year, you do not need to attach the supporting documentation to the return. Maintain the documentation in your files.

Note: Effective January 1, 2007, the exemption for adoption of special needs children has been repealed, and a new special needs adopted child tax credit has been created. Those who previously claimed the exemption may qualify for the new credit.

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