Treasury, IRS issue FAQs about general refundability and recognizing Indian tribal governments for purposes of making a special needs determination for the Adoption Tax Credit
IR-2026-27, Feb. 27, 2026 — The Department of the Treasury and the Internal Revenue Service today issued frequently asked questions on FS-2026-03 related to general refundability and recognizing Indian tribal governments for purposes of making a special needs determination for the Adoption Tax Credit.

