taxmap/instr2/i8839-012.htm#TXMP60236da0
Line 20(p8)

If the child was a child with special needs and the adoption became final in 2010, enter the amount from line 17 only if your employer has a qualified adoption assistance program, as defined on page 2 under Employer-Provided Adoption Benefits. This requirement applies whether or not you received any employer-provided adoption benefits under this plan.

If your employer has no qualified adoption assistance program, you must enter the smaller of line 17 or line 18.