Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 68

To claim the adoption credit or exclusion, 2 key conditions apply:

1 You must pay qualified adoption expenses.

2 Your modified adjusted gross income cannot exceed a set amount.

There is an additional condition for married persons; they must file jointly unless they are legally separated or live apart for the last 6 months of the year. This requirement applies even if only one spouse is adopting a child.

The determination of whether a child is a special needs child must be made by the state; a taxpayer cannot make this call on his or her own.