2012 Income Tax FAQ - 263

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Are there any limitations in order to qualify for the adoption tax credit?

Your modified adjusted gross income must be less than $222,520. If you are married filing separate, you must have lived apart from your spouse for the last 6 months of 2011. The eligible child must have lived in your home more than half of 2011 and you must have provided over half the cost of keeping up your home.

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