Iowa offers a refundable Adoption Credit for qualifying adoption expenses. The credit is claimed on Form IA 177, Adoption Credit, and may be available for expenses incurred in connection with the adoption of an eligible child.
Because the credit is refundable, taxpayers may receive the benefit of the credit even if they do not owe Iowa income tax.
Program Entry
Iowa Return → Credits → Other Credits → Adoption Credit (Refundable Credit)
What information do I need?
You will need the following information to claim this credit.
- Credit Owner - Identifies whether the credit belongs to the taxpayer or spouse.
- Was the Adopted Child Placed in Iowa?
- Year the Adoption Became Final
Adoption Expenses Paid or Incurred
Adoption Expenses Reimbursed by an Employer or Other Entity
IA Adoption Credit Claimed in Other Tax Years
IA Adoption Credit Claimed in Other Tax Years by Other Taxpayers
Child Information
Child's Age at Adoption
Other Adoptive Parent Information Not Included on IA Return
If applicable, information for another adoptive parent who is not included on the Iowa return.
This section includes:
- Name of the other adoptive parent
- Middle initial
- Last name
- Social Security Number
Notes
- The Adoption Credit is claimed on Form IA 177.
- Only qualifying adoption expenses may be eligible for the credit.
- Any adoption expenses reimbursed by an employer or another entity may reduce the amount of credit allowed.
- Taxpayers should retain documentation supporting all adoption expenses claimed.
- Information about another adoptive parent may be required when adoption expenses or credits are shared between taxpayers.