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The IRS will automatically accept the definition of the state that had custody of the child before you adopted her.
Every state has a set definition of "special needs", and you'll need to find the one for the state you adopted her from. In addition, some states allow children not pre-defined as special needs to receive some benefits (like subsidy or medical card), and if your child receives those she qualifies as "special needs" for the tax credit.
Good luck! If she qualifies as "special needs" according to her state, you qualify to receive the entire adoption tax credit - all approx. $11,000 of it. What a nice start to a college fund!
And remember, even if she does not qualify as "special needs" so you get the entire tax credit, you will be able to claim every item you spent a penny on as long as that item was required for you to adopt the child. So, any homestudy expenses, any training class expenses (even mileage), any saftey check expenses, any travel at all (like to visit her), any meal because you had to be somewhere and couldn't get home to eat, any parking fees, any court filing fees or document fees (like if you had to purchase your copy of the birth certificate), etc.
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