good points dpline
for those people looking into beginning an adoption from China, this credit is not something I would count on. You would not be able to finalize the adoption by Dec 31, 2010
I don't know too many people who would be able to afford an international adoption and NOT have $11,000 in tax liability over the next 5 years though. We are not rich people by any means, but our tax liability each year is enough that we can use this credit for sure. We have 3 kids and live on one income.