Special Needs Child
Children who have been determined to require special attention and specific necessities that other children do not. The state decides upon this status and offers benefits that follow a special needs child because it is believed the child will not be adopted if assistance is not provided.
Investopedia Commentary
Special needs children typically receive some sort of additional tax credit or deduction for the guardian.
Related Links
Tax Tips For The Individual Investor
Changes In Tax Legislation And Regulation
See also: Adoption Credit, Child Tax Credit, Kiddie Tax, Qualified Adoption Expenses