What defines a Special-Needs Child for the adoption credit?

A Special-Needs Child for the adoption credit is defined as a child who is considered difficult to adopt due to specific factors, such as being part of a sibling group, older, having a medical or emotional condition, or having a background that makes adoption less likely. This definition is crucial because it recognizes the additional challenges in placing these children into permanent homes, thereby deserving of financial support through the adoption credit.

The adoption credit is designed to assist adoptive parents facing these difficulties and to encourage the adoption of children who might otherwise remain in the foster care system. This support aims to create a more favorable environment for adopting children who might otherwise be overlooked due to their special needs.

The other options do not accurately capture the definition of a Special-Needs Child for the purposes of the adoption credit. For example, being under a certain age or not requiring special care does not qualify a child as special needs. Similarly, simply residing outside the U.S. does not establish a child's status regarding adoption difficulties related to special needs.