Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 66

If you adopt a child, you may be eligible to claim a tax credit for the expenses you incur. The maximum credit is $14,440 per child in 2021. The credit is 100% of eligible adoption expenses up to this dollar limit. If you adopt a child that the state has determined as having special needs (e.g., a medical condition), the credit is $14,440 without regard to your actual adoption expenses. The credit, including one for a special needs child, is subject to income limits.