Adoption Tax Credits Changed for 2013
Maximum Adoption Tax Credit projected to be $12,770 for 2013. Credits will no longer be refundable, but unused part will carry forward to future years.

To Get the Credit You Must Have:

  • Domestic and foreign adoptions that have been finalized.
  • For a domestic or foreign adoption finalized in the U.S. you need:
    • An adoption order or decree.
  • For a foreign adoption governed by the Hague Convention and finalized in another country you need:
    • A Hague Adoption Certificate (Immigrating Child),
    • An IH-3 visa, or
    • A foreign adoption decree, translated into English.
  • For a foreign adoption from a country that is not party to the Hague Convention you need:
    • A foreign adoption decree, translated into English, or
    • An IR-2 or IR-3 visa.

For Domestic Adoptions that are not Final You Must Have:

  • Be sure to keep copies of items listed below for your records as proof if questioned.
  • An adoption taxpayer identification number, obtained by the taxpayer for the child, included on the taxpayer’s income tax return
  • A home study completed by an authorized placement agency,
  • A placement agreement with an authorized placement agency,
  • A document signed by a hospital official that authorized the release of a newborn child from the hospital to the taxpayer for legal adoption,
  • A court document ordering or approving the placement of a child with the taxpayer for legal adoption, or
  • An original affidavit or notarized statement signed under penalties of perjury from an adoption attorney, government official, or other person, stating that the signor:
    • Placed or is placing a child with the taxpayer for legal adoption, or
    • Is facilitating the adoption process for the taxpayer in an official capacity, summarizing the facilitation.

For more details check out the IRS website directly.