If you adopted, or attempted to adopt, an eligible child (including a special needs or foreign child), you may be able to take a tax credit for qualifying expenses that you paid.
Enter the total qualified adoption expenses you paid in:
- 2024 if the adoption wasn't final by the end of 2025,
- 2024 and 2025 if the adoption became final in 2025, or
- 2025 if the adoption became final before 2025.
What if the adoption was not successful?
If you incurred qualified adoption expenses while trying to adopt a U.S. child but the attempt was unsuccessful, you should handle those expenses the same way as you would for adoptions that are not finalized by the end of the year.
Qualified Expenses Include:
- Adoption agency fees
- Attorney and court fees
- Travel (including meals and lodging)
- Home study costs
- Other direct legal adoption costs
Expenses That Do Not Qualify:
- Adopting a spouse’s child
- Surrogacy arrangements
- Expenses reimbursed by employer or government programs