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Form 8839 - For 2005, you may be able to take the adoption credit if you paid qualified adoption expenses in (1) 2004 or (2) 2005 and the adoption was final in or before 2005.
A tax credit of up to $10,630 is available for the qualified adoption expenses of each eligible child. Qualified adoption expenses include adoption fees, court costs, attorney fees, travel costs and other directly-related costs for a legal adoption. Any expenses related to the adoption of your spouse's child are not eligible. A qualified child is a child who is younger than 18 at the date of adoption or who is physically or mentally incapable of self-care. You cannot take a credit for adoption expenses before the adoption is finalized. The credit begins to be phased out for taxpayers with adjusted gross income over $159,450.