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March 2013Vol. 14, No. 2Federal Adoption Tax Credit

Two documents from the U.S. Internal Revenue Service (IRS) provide information to individuals on how to qualify for and claim the adoption tax credit for certain adoption expenses.

The first document, Adoption Benefits FAQs, explains the adoption credit for tax year 2011, including which expenses are qualified adoption expenses, who is an eligible child, when to claim the credit, which forms to complete, and what supporting documentation is required. The information was last updated in August 2012.

This document is available on the IRS website:

The second document, March 2012 Adoption Credit Phone Forum Questions and Answers, provides further details on when certain expenses are allowable for the adoption credit for tax years 2011, 2012, and 2013. It also provides the maximum credit amounts and income limitations for those tax years, as well as specific requirements for domestic special needs adoptions and intercountry adoptions. The information in this document was last updated in October 2012.

This document also is available on the IRS website: