Lurker here (beginning the adoption process in 2013). I am not an accountant, but if the credit is non-refundable, couldn't you just adjust your withholdings throughout the year to balance out the amount of the credit, similar to the adjustments for the child tax credit? So rather than claiming 1 allowance, you maybe claim 4 or 5, so that the amount of taxes withheld from each paycheck is smaller. Let's say at the end of year, you'd then owe a few thousand dollars in taxes, but you could reduce that to zero with the credit and just carry forward the credit & repeat until you've used up the $10k.
Edit: On page 17, there is a worksheet for doing this: