Refundable Adoption Credit
See Form 8839 and its instructions for information on figuring any refundable adoption credit that you may be eligible to claim. If you are eligible to claim the refundable portion of the adoption credit, enter on line 30 the amount from Form 8839, line 13. You may also be eligible to claim a nonrefundable adoption credit on Schedule 3, line 6c. See the Instructions for Form 8839 for more information.