{"id":351592,"date":"2016-04-04T11:02:26","date_gmt":"2016-04-04T16:02:26","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/family\/adoption\/same-sex-adoption-tax-credit.html"},"modified":"2023-07-19T16:12:19","modified_gmt":"2023-07-19T21:12:19","slug":"same-sex-adoption-tax-credit","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/family\/adoption\/same-sex-adoption-tax-credit.html","title":{"rendered":"Same-Sex Adoption Tax Credit"},"content":{"rendered":"\n
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Same-Sex Adoption Tax Credit<\/h1>\n
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\n By Danielle Gilmore, Esq.<\/a> | Legally reviewed by Rhonda Earhart, Esq.<\/a>\n | Last updated\n
\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

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The same-sex adoption tax credit allowed married same-sex couples who adopted their partner’s child to take advantage of federal tax credits that were not available to married heterosexual couples. The use of this so-called credit lasted for 10 years.<\/p>\n\n <\/div>\n\n

Now that you can’t use this loophole, you can use the federal adoption tax credit for adoption expenses<\/a>. This article focuses on the unique issues of same-sex couples<\/a> and the adoption tax credit.
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How the Adoption Tax Credit Works<\/h2>\r\n

To help promote adoption, the IRS allows adopting parents to claim an adoption tax credit<\/a>, deducting qualifying adoption expenses from their federal tax obligations. The maximum amount you can claim varies by year ($14,890 per child for tax year 2022, for example). Some employers provide adoption assistance. You can claim an exclusion for those funds.<\/p>\r\n

When calculating your federal income tax obligations, the IRS won’t count this as income. Taxpayers may claim qualified expenses<\/a> even if the attempt was unsuccessful. Qualified adoption expenses include:<\/p>\r\n