Adoption Tax Credit FAQs (North American Council on Adoptable Children)
Can I receive the credit if I adopted a child from another country?
Yes, once the adoption is legally finalized, either in your child’s home country or in the US, you can claim your qualified adoption expenses, up to the maximum.
Is the adoption tax credit for all adoptions or just special needs? Can I receive the credit if I adopted a healthy child? What kinds of adoptions benefit from the tax credit?
The adoption tax credit is for all adoptions (international, domestic private, and public foster care) other than stepparent adoptions. See below for more information about how special needs adoptions are different.
What if I adopt my partner’s child but we are not married?
If you are not married, it is not considered a stepparent adoption so you can claim the adoption tax credit if you have qualified adoption expenses.