Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 77

You figure the adoption credit on Form 8839, Qualified Adoption Expenses, which is attached to your return. The amount of the credit is entered on Schedule 3 of Form 1040 or 1040‐SR.

To claim the credit, you must retain certain documents; they do not have to be attached to the return.

 For U.S. adoptions, attach a copy of the adoption order or decree.

 For adoptions finalized abroad, include the child's Hague Adoption Certificate, an IH‐3 visa, or a foreign adoption decree translated into English. If the child's country of origin is not a party to the Hague Convention, then attach a copy of the translated decree or an IR‐2 or IR‐3 visa.

 If you adopt a special needs child, also attach the state determination of the child's special needs status certificate so you can claim the full $14,440, regardless of the adoption costs you paid.