Can I claim the Iowa Adoption Tax Credit?

In order to claim the Iowa Adoption Tax Credit, you must meet the following qualifications:

• The adoption is finalized.
• The child is permanently placed in Iowa in a qualified placement.
• Adoptions finalized before 2025: You paid or incurred qualifying adoption expenses in 2025.
• Adoptions finalized in 2025: You paid or incurred qualifying adoption expenses prior to or during 2025.