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 no Iowa income tax is owed.
Program Entry
Iowa Return → Credits → Other Credits → Adoption Credit (Refundable Credit)
The Following Information Can Be Added
Adoption Information
- Credit Owner
- 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 Credits Claimed in Other Tax Years
- IA Adoption Credits Claimed in Other Tax Years by Other Taxpayer
Child Information
- Select Child
- Child Age at Adoption
Name of Other Adoptive Parent Not Included on IA Return
- Other Adoptive Parent First Name
- Other Adoptive Parent Middle Initial
- Other Adoptive Parent Last Name
- Other Adoptive Parent SSN
Notes
- The Iowa Adoption Credit is claimed on Form IA 177.
- Only qualifying adoption expenses may be eligible for the credit.
- Reimbursed adoption expenses may reduce the allowable credit.
- Information about another adoptive parent may be required when adoption expenses or credits are shared between taxpayers.
- Taxpayers should retain documentation supporting all adoption expenses claimed.