The Adoption Tax Credit helps you with qualified adoption expenses

If you adopted a child in 2011, you may be eligible for the Adoption Tax Credit. The Affordable Care Act
raised the maximum adoption credit to $13,360 per child in 2011. The credit is refundable, meaning
that, if eligible, you can get it even if you don’t owe tax for the year.
The Adoption Tax Credit is based on the reasonable and necessary expenses related to a legal
adoption, including adoption fees, court costs, attorney’s fees and travel expenses. If your modified
adjusted gross income was more than $185,210 in 2011, you may not qualify for the full amount. The
credit phases out completely if you earned more than $225,210.
If you adopted a special needs child, you may qualify for the full amount of the adoption tax credit even
if you paid few or no adoption-related expenses.
How to claim the Adoption Tax CreditIf you are claiming the Adoption Tax Credit, you must:
• File a paper tax return, not one filed electronically.• Complete and attach a Form 8839, Qualified Adoption Expenses, to your return.
See the instructions for Form 8839to learn more. Remember, if you are claiming the credit, you will
have to file a paper tax return.
Don’t delay your adoption tax credit. Attach the required documents and Form 8839 when you
file your paper tax return.The adoption credit, at up to $13,360 per child, is the largest refundable tax credit available to individual
taxpayers. Don’t delay your adoption credit refund by failing to include your required adoption related
documents and Form 8839 with your tax return.
It is necessary for the IRS to review your documents submitted with your Form 8839, therefore, it could
take approximately six to eight weeks to get a refund claimed on a complete and accurate paper return
where all required documents are attached.
The IRS appreciates your assistance in providing the documentation needed to protect this important
credit to ensure only those who qualify receive it.
__________________________________________________________________________________NOTE TO EDITORwww.irs.govfor more information about the Adoption Tax Credit • Video: Adoption Credit: English | Spanish |ASL • Adoption Benefits Frequently Asked Questions and Answers • Six Things to Know About the Expanded Adoption Tax Credit • Seven Facts about the Expanded Adoption Credit • Legal guidance • Tax Topic 607, Adoption Credit • Adoptive Parents: Don’t Delay Your Adoption Credit Refund : Below are links to