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  • :The child's ethnic background,The child's age,Whether the child is a member of a minority or sibling group, andWhether the child has a medical condition or a physical, mental, or emotional handicap.taxmap/pub17/p17-193.htm#en_us_publink100035225When to take the credit.(p253)Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incu
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