Adoption Tax Credit
Are you claiming the non-refundable adoption credit in tax year 2012?
For tax year 2012, the adoption tax credit is:
- Non- Refundable
- Maximum amount of $12,650 per child
If you are claiming the non-refundable adoption credit, you must complete and mail Form 8839, Qualified Adoption Expenses, with your tax return. The IRS encourages you to use tax preparation software to prepare your tax return and Form 8839.
However, instead of filing electronically, print and mail the completed forms to the IRS. See news release IR-2013-18 for more information regarding when IRS will be processing returns with Forms 8839.
You do not have to mail any supporting adoption tax credit documents to the IRS. However, you may be asked, after filing your return, to verify any adoption expenses you claimed, so be sure to keep all your adoption documents.
Did the IRS contact you about your 2010 or 2011 adoption tax credit?
If the IRS contacted you regarding your 2010 or 2011 adoption tax credit, you need to review the audit notice. The audit notice explains the steps you need to take such as providing certain documentation to resolve the issue. If you are owed a refund beyond the adoption credit, you will still receive that part of your refund while the audit is being conducted. Here are some simple tips you may follow:
- Review the audit notice and compare it with the information on your return.
- Mail or fax the requested documents and information, along with the bottom tear-off portion of the notice, to the IRS address or fax number shown on the notice. Allow at least six weeks for a response.
- You may call the phone number on the notice you received from the IRS if you have questions.
Once your documents are reviewed, if no additional information is needed, we will notify you that we have processed your return, provide the status of your adoption credit claim and release any applicable refund.
If you are claiming the Adoption Credit for tax year 2010 or 2011, or both, see additional information about filing requirements for these years.
The links shown below include additional information regarding the adoption tax credit:
- Tax Topic 607, Adoption Credit
- Adoption Benefits FAQs
- Adoption Credit Phone Forum Questions and Answers