In case you haven't heard about it, there is a website that has a really well done course on the tax credit. Go to
http://www.adoptionlearningpartners.org. They have free e-learning courses on adoption topics. THe tax credit course gives examples of how to apply it and it is very easy to understand. There is also a course on transracial adoption called Conspicuous Families. A lot of the listservs have been talking about it.