Am I eligible for the Ohio Adoption Credit?
You can claim a credit if you legally adopted a minor child (under 18 years of age). The amount of credit for each child adopted is the greater of the following:
- $1,500, or
- The amount of expenses you paid to legally adopt the child, but not more than $10,000.
Expenses can include medical care for the birth mother and adopted child during pregnancy and birth, legal fees, guardian ad litem fees, court expenses for the adoption, adoption agency fees, and certain living expenses up to $3,000 for the birth mother during pregnancy.
This is a one-time credit per child.
Any unused amounts can be carried forward for up to five years.
The adoption must be final and recognizable under Ohio law in the year for which you first claim the credit. "Legally adopt" does not include the adoption of a minor child by the child's stepparent.