SAVE THE DATE!
May 2, 2012
Please join Nebraska Friends of Foster Children and Nebraska Foster & Adoptive Parent Association for a Luncheon Fundraiser at Metro Community College's Swanson Center with guest speaker Ashley Rhodes-Courter, author of the New York Times Bestseller,
Three Little Words

Watch the website for further information!
Several Nebraska residents and child welfare advocates have contributed to the recently released, The Foster Parenting Toolbox. At a time when the state’s child welfare system is in the spotlight as it struggles to implement a privatized child welfare system, this newly released book provides a more positive glimpse at the child welfare system and the people who step up to care for the children.
Pam Allen, Executive Director of the Nebraska Foster and Adoptive Parent Association has several articles included in the book, including an article about working with birth parents.
“When resource families (foster) and birth families work together from the state, children are able to go home more quickly and resource families, if a relationship is built with the birth parent, can stay in touch as a forever family and support for that child and his parents once the child goes home,” Allen writes in the book.
Allen said she is excited to share her experience and expertise in a book specifically designed to serve as a training and resource tool for foster parents.
“I am excited to be a part of The Foster Parenting Toolbox,” Allen said. “I feel that it is very important for foster parents to hear what works (and what doesn’t work so well) from others who ‘walk in their shoes.’”
Other Nebraska residents have contributed to the book as well. Grand Island resident Tom Osterbuhr shares the story of how his life has been impacted by being a foster parent and the subsequent adoption of his son from the foster care system in the article, “The Unexpected Teacher.”
“I hope parents see my submission and realize that it is not always the easy thing to do, opening up your home to a child or children in need. But in the long run the joy far outweighs the pain,” Osterbuhr said. “Our special needs son, like anything worthwhile takes hard work, dedication and commitment, but the love he has brought our family can never be replaced, nor can a dollar amount be placed on the value he brings....he is pricelss. I have learned so much from a non-verbal little boy that could not have been taught at any school at any price...and to think, I was almost selfish enough to miss this great life changing experience.”
Aurora resident Barbara Nissen also contributed to The Foster Parenting Toolbox that provides a variety of arti cles from a stepby-step guide to becoming a foster parent and tips for protecti ng yourself against false allegati ons to helpful ways to transiti on kids and ways to work with birth parents, The Foster Parenting Toolbox is an all-inclusive guide to foster parenti ng. And woven between the nuts and bolts articles about foster parenting are stories from those who have lived the experience – foster parents who have had to say goodbye to children they loved, former foster youth who offer words of wisdom to foster parents, and caseworkers and support people who have learned from the daily interactions with caring, humble people who raise tough and traumatized children.
Edited by Nebraska native and Chadron State College graduate Kim Phagan-Hansel said she hopes this book becomes a powerful tool for foster parents who care from some of society’s most vulnerable children.
“Foster parents dedicate their lives to taking care of children who have experienced abuse and neglect, been subjected to alcohol and drug abuse and so many other traumas,” Phagan-Hansel said. “These kids come with some special needs and in order to help them heal, they need well-trained, special parents who can take care of them. I hope this book serves as a valuable training tool for these special parents and honors them for the work they do.”
With a March release date, The Foster Parenting Toolbox is available online at htt p://amzn.to/y4x6pg for $29.95. For review copies or to interview the editor and those who entered submissions, contact EMK Press Publisher Carrie Kitze at 732-469-7544.
The North American Council on Adoptable Children is offering two webinars on the adoption tax credit-on February 10 (2:30 p.m. central time) and February 16 (7 p.m. central time). During these webinars, participants will learn the steps they need to take to file for the U. S. federal adoption tax credit, whether they adopted in 2011 or as far back as 2005. Presenter Josh Kroll (who we had present last year in Lincoln!) will explain whahthh parents need to do to take advantage of the credit, which became refundable in 2010 & 2011.
Webinar registration is $15 for NACAC members and $20 for non-members.
Click here to learn more and register: https://www.nacac.org/secure/webinarregistration.html
Also be aware that February 13 is Adoption Tax Credit Awareness Day. Many adoptive families are still not aware that this tax credit exists. NACAC's goal is to help ensure that all adoptive families who are eligible to receive this benefit are informed about how to claim the credit. Help broadcast the extence of the adoption tax credit on February 13.
Please down load this flyer and pass it around! http://www.nacac.org/taxcredit/awarenessday.pdf
Congratulations to all of those wonderful families that opened their doors and added to their families on November 19 (NATIONAL ADOPTION DAY) and those that have adopted this past year!). Please remember to call us regarding your Federal Adoption Tax refund questions.
For those adopting next year and 2013, please read the following information from the North Americn Council on Adoptable Children.
The adoption tax credit is refundable for both 2010 and 2011. Under current law (which could still be changed), the tax credit is as follows in 2012 and 2013:
2012 — The tax credit will be $12,650 per child. Families who adopt children with special needs will be able to claim the full credit regardless of their qualified adoption expenses. Other adopters will have to have qualified adoption expenses.
The credit will NOT be refundable, meaning that families can benefit only if they have federal income tax liability. Just as before 2010, families will claim the credit with their 2012 taxes, use what they can that year, and then can carry any remaining credit forward for five additional years until the credit is used up or time runs out.
We strongly encourage everyone who is eligible to claim the credit even if they will not benefit in 2012. It is possible families’ tax situations will change in future years or that the credit might become refundable again.
2013 — Only families who adopt special needs children from foster care will be eligible for up to $6,000 in the adoption tax credit. However, the credit will be based on expenses so families would need to have qualified adoption expenses to claim any credit. The credit will not be refundable, so families can benefit only if they have federal income tax liability. The income limits for the credit will also be reduced significantly in 2013, meaning that families with higher incomes will not benefit.
The adoption credit was made permanent for special needs adoption when the credit was first created. Credits for other adoptions are time limited and are scheduled to end by December 31, 2013.
It is that time of year again! Having a hard time coming up with gift ideas? Help support NFAPA by purchasing a cookbook as a gift. The "Guess Who's Coming For Dinner" Cookbook is a collection of recipes from foster/adoptive families, community members and state leaders.
We recently had a table at a store in Lincoln selling the cookbook. The cover designer, Alena Kinsey (age 17), was on site to sign the cookbooks. Her imagination, talent and creativity has not only contributed to the cover of this book but to her adopted family as well.
Cookbooks are now on sale ($12.00 a book-plus postage). Contact the office (877-257-0176) to purchase.

2012 Horatio Alger Scholarship
The Horatio Alger Association is inviting all high school seniors of foster families to apply for their $5,000 to $20,000 college scholarships in all 50 states. Appropximately 1,000 scholarships will be awarded for freshmen starting college in the fall of 2012. All items required for the application must be completed by October 30, 2011.
NFAPA Staff attended the North American Council on Adoptable Children Conference this past week in Denver Colorado. There were a wonderful array of speakers talking on a variety of different subjects. At the end of the conference NACAC handed out awards. One of the awards went to Senator Ben Nelson.

North American Council on Adoptable Children (NACAC)
Child Advocate of the Year
Senator Ben Nelson
Senator Ben Nelson (D-NE) has carved for himself a bipartisan role in an often overly partisan Washington environment. At the same time he has never forgotten the importance of safeguarding children’s and families’ well-being. He supported funding to better educate children with disabilities and actively opposed the No Child Left Behind Act because its requirements were not adequately funded.
During Congress’s last session, Senator Nelson brought forwards an amendment specifically designed to support children and the families who adopt them. He fought to increase the amount of the adoption tax credit and exclusion and make the credit refundable. Thanks to his efforts, families who recently adopted children can receive their full adoption tax credit in tax years 2010 and 2011, regardless of their tax liability.
The refundable credit will help families who adopted children from foster care meet their children’s special needs. They can use the benefit to send their children to specialized camps, make room for another adopted child, or finance a more family-friendly vehicle. The credit offers breathing room for families who face ongoing challenges in helping their children to heal and thrive.
Senator Nelson invests in his own family too. A parent of four adult children—two of whom were adopted—and grandparent of five, Senator Nelson and his wife Diane still live in Omaha. He commutes home nearly every weekend to spend quality time with his family and stay in touch with constituents.
On February 28 this year, Senator Nelson became a member of the Senate Caucus on Foster Youth. At the time, he wrote, “The outcomes for children placed in our nation’s foster care system are beneath America’s standards”. As long as children remain at risk of aging out of foster care and having poor employment opportunities and homelessness, Senator Nelson will continue to advocate on behalf of vulnerable children and youth who have no political voice.
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Adoption Tax Credit—Documentation of Special Needs
For some time now, NACAC has been working with staff at the IRS on the state determination of special needs, and encouraging the IRS to put in writing that the adoption subsidy/adoption assistance agreement is acceptable documentation of special needs. It has finally happened!
The language below can be found at http://www.irs.gov/individuals/article/0,,id=231663,00.html
Q.13 What audit documentation is necessary for special needs adoptions?
A. If you are claiming the credit for a finalized special needs final adoption, you must submit the final adoption order or decree, and the state’s determination of the child’s special needs. You are not required to prove you paid any expenses in connection with the adoption.
You will need to send in a state court adoption certificate, order, judgment, or final decree showing the names of the adoptive child and parent and signed by a representative of the state court under seal. Also include documentation from the state establishing that the child has been determined to have special needs. Acceptable documentation of the state’s determination of special needs includes (but is not limited to) any of the following:
• An adoption assistance or subsidy agreement issued by the state or county
• Certification from the state or county child welfare agency verifying that the child is approved to receive adoption assistance
• Certification from the state or county child welfare agency verifying that the child has special needs
If the IRS tells you that the adoption subsidy agreement is not acceptable documentation or that they need you to document expenses, you may want to include this link/language in your response to the IRS.
News from NACAC on 7/1/11
Penalties Assessed as a Result of the Adoption Tax Credit
Some families have received letters from the IRS stating that they owe thousands of dollars or that their refunds have been significantly reduced, primarily as a result of a penalty assessed for claiming a refund that the IRS has not approved. As we understand it, the IRS can assess taxpayers a penalty of 20 percent of any refund they claim that they are not due.
The letters from the IRS typically include a Form 886-A, Explanation of Items, which details why the IRS has not approved the adoption tax credit. The most common explanations we have heard are: (1) missing documentation; (2) the examiner’s rejection of the adoption assistance agreement as proof of special needs; and (3) calculation or carry forward errors.
If you receive such a letter and you claimed the credit correctly, you should write to the IRS explaining why you disagree, and either re-send any documentation requested or clarify that the adoption assistance agreement IS proof of special needs (highlight the IRS’s own FAQs—question 13 at http://www.irs.gov/individuals/article/0,,id=231663,00.html).
Once your refund has been approved, the penalty will disappear.
However, we also have spoken to several parents who made mistakes in claiming the credit, such as:
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claiming the credit more than one year; for example, requesting $12,150 for an adoption in 2009 and then seeking an additional $13,170 for that same adoption in 2010
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claiming the full credit for an adoption that does not meet the IRS’s definition of special needs (such as an international or private adoption of a medically fragile child), when expenses were less than the maximum credit
If you are aware that you made an error but haven’t yet received a penalty letter, we recommend writing to the IRS to explain and correct your mistake. Assure them that the error was honest and that you are only seeking the amount that you are due.
News from NACAC on 7/14/11
More on Penalties for the Adoption Tax Credit
In the last News from NACAC, we covered penalty letters adoptive parents are getting from the IRS. We noted that some are due to the IRS’s improperly denying credits and explained, for actual errors, how to apply for abatement of the penalty (read the second section on this page—http://www.nacac.org/taxcredit/processing.html).
If you have an error due to a professional tax preparer or tax preparation calculation error and the IRS will not abate your penalty, you should investigate the preparer’s guarantees. Many have guarantees that say they will cover penalties and interest if they made an error. See the most common preparers’ guarantees here:
If you used other software or a professional preparer, check out their guarantee policies. Please note that some guarantees require you to notify the preparer within a set timeframe, so read the small print and notify the company as soon as you are notified by the IRS.
NFAPA FUNDRAISER COOKBOOK
The NFAPA Cookbook is in! Only $14.95 + tax.
Shipping available for $2.50 a book. Better shipping rate for multiple books ordered.
Contact Joan Kinsey at 402-853-3788 or click here for order form.
CONFIDENTIALITY REMINDER:
DO YOU PUT FOSTER CHILDREN'S PICTURES ON FACEBOOK??
AS RESOURCE PARENTS, WE ARE RESPONSIBLE FOR KEEPING THE CHILDREN AND FAMILES WE SERVE CONFIDENTIAL. WE ARE FINDING THAT MANY FOSTER FAMILIES ARE PLACING PICTURES OF THEIR FOSTER CHILDREN ON THEIR FACE PAGES. THAT IS A BREACH OF CONFIDENTIALITY, AND CAN BE CAUSE FOR LOSS OF LICENSE.
1-007.06 RELEASE OF PHOTOGRAPHS AND IDENTIFYING INFORMATION REGARDING WARDS
No photograps or slides, electronic, video, or other identifying nformation regarding a Department ward may be release for use on posters, in news stories, presentations, press releases, newsletters without the written consent of the child's worker and agreement of the parent, if parental rights are intact.
in deciding whether to give consent, the worker will consider:
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Legal status of parental rights;
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The child's opinion and wishes;
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Purpose and use of material;
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Effect of us on child and family.
If a situation is questionable, consent shouldn't be given.
Whats Happening in the Court System: Lancaster County
The Department of Health and Human Services (HHS) has been working with the Lancaster County Court Judges, County Attorney GAL's, CASA, FCRB, Parents Attorneys, and others as part of, "Through the Eyes of a Child" Initiative meetings with the courts.
In Lancaster County, starting April 1, children will be expected to attend dispositional and review hearings. All ages, as appropriate. It is presumed the child/youth will be at their court hearing unless it is determined by the HHS worker in consultation with the GAL that the child should not attend. HHS has responsibility to get the children to court. Foster parents, providers will be asked to transport youth to the hearings. In cases where that is not possible, HHS staff will be responsible for transporting.
The issue of getting kids to court is one that other judges are also starting to look at as part of the change and improvement. It is hopeful that other courts around the state may sometime in the future also want to have children at court if the children are not already attending.
The fact that children will be required to attend court hearings should facilitate Resource Parents receiving notice of court hearings and hopefully, the opportunity to be heard in court.
The CAREGIVER Form is available below or on the supreme court website: http://www.supremecourt.ne.gov/forms/juvenile/JC-caregiver-form.pdf
A CAREGIVER Form is also available on the Foster Care Review Board website. On this form, you can type in your information and print. You will be unable to save. It is available at: http://www.fcrb.state.ne.us/pdf/resources/Caregiver%20Information%20Form.pdf
Youth Court Questionnaire
Announcing the Youth Court Questionnaire
Created in collaboration by judges and youth in care, Nebraska Foster Youth Council and Through the Eyes of the Child, release the Youth Court Questionnaire as a supplemental document for children and youth to give input on their cases.
As someone who interacts with young people in foster care, we urge you to share this questionnaire freely with children, youth, parents, other professionals or anyone you feel is able to share it with children and youth.
The Youth Court Questionnaire can be completed by any youth with an open CPS case, regardless of age or placement, at anytime and as often as they would like. Make copies, forward electronically or direct people to http://bit.ly/8Yp2tl to promote the importance of young people speaking up for themselves.