What is a Private Adoption or a Qualifying Foster Child for the Adoption Tax Credit?
A private adoption is an adoption through a private agency in which the adoptive parent(s) reside in Alabama.
A qualifying foster child is a foster child who is in the permanent legal custody of the Alabama Department of Human Resources at the time of adoption.
A qualifying foster child is a foster child who is in the permanent legal custody of the Alabama Department of Human Resources at the time of adoption.
