What is the Adoption Credit?
The Adoption Credit is a nonrefundable tax credit for qualified adoption expenses. Those expenses include reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses, and other expenses directly related to the adoption process. The maximum credit amount is $13,810 per child, and any unused portion can be rolled over and used for up to five years. If you’re adopting a U.S. citizen or resident, you must wait one year before claiming the credit for qualifying expenses. If you are adopting a child who is not a U.S. citizen or resident, you must wait until the adoption is final before claiming the credit.