On the federal level, the only limitation is that you may not get a refund because you took the tax credit. As we stated above, you may spread the tax credit out over five years. You may take up to the full credit for any eligible child you adopt. The Utah adoption tax credit as it stands is far more restrictive. It applies only to special needs adoptions and your maximum annual credit is $1,000. If the pending legislation is passed, eligible families may be able to claim the credit for more than one child.