My clients adopted 3 children in 2015.

The state determined that these children qualify as 'Special Needs' for purposes of the adoption credit.

They should be eligible for the credit, even when no adoption expenses have been incurred.

However, when I process the Federal Form 8839, no credit is generated.

Is the credit for 'Special Needs' children only availble in the year of the adoption.

Thanks in advance for your help!