Adoption Tax Credit

You may be able to take a tax credit of up to $10,960 for qualifying expenses you paid to adopt an eligible child. This credit is called the adoption tax credit.

What are qualifying expenses for the adoption tax credit?

To qualify for the adoption tax credit, your expenses must be reasonable and necessary for the adoption such as:

• attorney fees
• court costs
• traveling expenses (including meals and lodging) while away from home, and
• other expenses directly related to the legal adoption of an eligible child.

Who is an eligible child for the adoption tax credit?

An eligible child is:

• any child under age 18 at the time of adoption
• any individual who is physically or mentally incapable of caring for himself or herself

Is a child with special needs eligible for adoption tax credit?

An eligible child is also a child with special needs if he or she is a US citizen or resident and a state determines that the child cannot or should not be returned to his or her parent's home and probably will not be adopted unless assistance is provided to the adoptive parents.

• How does Adoption Tax Credit Work?
• When to Claim Adoption Tax Credit?
• Claiming Adoption Tax Credit