Factors used by states to make this determination include: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/p17-195.htm#en_us_publink1000174911When to take the credit.(p258)Generally, until the adoption becomes final, you take the credit i