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

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)]

Learn more about Bloomberg Tax or Log In to keep reading:

See Breaking News in Context

From research to software to news, find what you need to stay ahead.

Already a subscriber?

Log in to keep reading or access research tools and resources.