What are the requirements for the Adoption Costs for the Child in Custody of California Public Agency Credit?
You qualify for a credit if you finalized an adoption in 2020 of a child who is
- a citizen or legal resident of the United States and
- in the custody of a California public agency or California political subdivision.
If the child you adopted doesn't meet these conditions, you do NOT
qualify for this credit.
The credit is 50% of the total adoption costs, but not more than $2,500.
Include expenses from any prior unsuccessful attempts to adopt a different child even if the expenses were incurred in a prior year. Be sure to include any expenses for:
- Fees for Department of Social Services or a licensed adoption agency.
- Medical expenses not reimbursed by insurance.
- Travel expenses for the adoptive family.