The adoption tax credit is refundable for tax year 2011, meaning that eligible taxpayers can get it even if they owe no tax for that year.

Mr. Kess cautioned that taxpayers eligible for credits for earned income, child or dependent care or retirement must file jointly to claim them.

Find out about commercial tax preparation and e-file services available free to eligible taxpayers.

The credit is refundable, meaning that eligible taxpayers can get the credit even if they owe no tax.

In addition to filling out Form 8839, Qualified Adoption Expenses, eligible taxpayers must include with their return an adoption order or decree or certain other documents.

As in the past, eligible taxpayers claim this deduction on Form 1040 Line 29.

Under the program, eligible taxpayers may receive a portion of their EITC throughout the year in their paychecks.

IRS estimates four of five eligible taxpayers claim and get their EITC.

At that rate, Mr. Gephardt's proposal would cut the bill of an average eligible taxpayer by about $290, but how the money would be distributed is not clear.

Instead, eligible taxpayers would file separately for the money later in 1996.