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If two registered domestic partners adopt a child together, can one or both of the partners qualify for the adoption credit?

October 8, 2011

According to a recent IRS publication:Each registered domestic partner may qualify to claim the adoption credit on the amount of the qualified adoption expenses paid or incurred for the adoption. The partners may not both claim credit for the same qualified adoption expenses, and neither partner may claim more than the amount of expenses that he or she paid or incurred. The adoption credit is limited to $13,170 per child in 2010. Thus, if two registered domestic partners each paid qualified adoption expenses to adopt the same child, and the total of those expenses exceeds $13,170, the maximum credit available for the adoption is $13,170. The partners may allocate this maximum between them in any way they agree, but the amount allocated to a partner may not be more than the amount of expenses he or she paid or incurred. The same rules generally apply in the case of a special needs adoption. The total credit for such an adoption is limited to $13,170, but the amount that each partner may claim is not limited by the amount of expenses paid or incurred.

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