Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 65

One out of every 25 families in the United States has an adopted child. Each year, more than 135,000 children are adopted in the United States, with costs as much as $40,000 or more. Taxpayers who adopt a child may qualify for a tax credit. The amount of the credit may or may not fully offset actual costs for the adoption. If an employer pays for adoption costs, a worker may be able to exclude this fringe benefit from income. And, there's a waiver of the 10% early distribution penalty for withdrawals from retirement plans up to $5,000 to pay adoption expenses (but the distribution itself is taxable).