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You can claim both the credit and the exclusion for expenses of adopting an eligible child.

Qualified adoption expenses are reasonable and necessary expenses directly related to, and for the principal purpose of, the legal adoption of an eligible child.

Qualified adoption expenses include:

  • Adoption fees
  • Attorney fees
  • Court costs
  • Travel expenses (including meals and lodging) while away from home
  • Re-adoption expenses relating to the adoption of a foreign child

Qualified adoption expenses do not include expenses:

  • for which you received funds under any state, local, or federal program.
  • that violate state or federal law.
  • for carrying out a surrogate parenting arrangement.
  • for the adoption of your spouse's child.
  • reimbursed by your employer or otherwise.
  • allowed as a credit or deduction under any other provision of federal income tax law.

Additional information on adoption expenses including eligible child rules and employer-provided adoption assistance may be found in the IRS Instructions for Form 8839 Qualified Adoption Expenses.

To enter information for the adoption credit (Form 8839) in the TaxAct® program, go to our Form 8839 - Adoption Credit and Exclusion FAQ.


Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.


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