### Question
Can you define what child with special needs means?


### Answer
**Child with special needs** is defined as the following in *26 U.S.C. § 23*:

> any child if—


(A) a State has determined that the child cannot or should not be returned to the home of his parents,


(B) such State has determined that there exists with respect to the child a specific factor or condition (such as his ethnic background, age, or membership in a minority or sibling group, or the presence of factors such as medical conditions or physical, mental, or emotional handicaps) because of which it is reasonable to conclude that such child cannot be placed with adoptive parents without providing adoption assistance, and


(C) such child is a citizen or resident of the United States (as defined in section 217(h)(3))

#### Citation:
  - *26 U.S.C. § 23*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

