Exemptions are determined by state law.  Exemption laws are based on the state where you resided for the 2 years prior to filing your bankruptcy case or, if you lived in more than 1 state during that period, in the state where you resided for the greater part of the 180 days prior to that 2 year period.  I doubt that a "credit" is ever exempt in any state.  The issue is whether the tax refund is exempt and that will depend on the above, as well as whether you scheduled the asset (the tax refund) and exempted it on your bankruptcy papers. The discharge date is completely irrelevant.  The amount owed to the Trustee is based on when your case was filed.  The Trustee is entitled to the percentage refund that you earned as of the date your case was filed.  If you filed, for example, on July 1, 2010, the Trustee would theoretically be entitled to 50% of your refund for that year, assuming you worked continuosly through the year.   I'm not sure how the Child Adoption Credit works (i.e. whether it is a separate payment to you, or something that gets credited on your taxes).Mark J. Markus, Attorney at LawHandling exclusively bankruptcy law cases in California since 1991.http://www.bklaw.com/