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June 1, 2019
Question

Question about claiming the adoption credit for same sex spouses.

  • June 1, 2019
  • 1 reply
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I've read that registered domestic partners could claim adoption expenses (for adopting the partner's child), but then I've also read that we lose the right to do so once we are legally married. Our daughter was born in November 2014. We were legally married in June 2015. Her adoption was finalized in 2016.

1 reply

June 1, 2019

I cannot speak to the ability registered domestic partners to claim the credit in a situation like yours, but the IRS says this about a same-sex married couple:

"Q8. If a taxpayer adopts the child of his or her same-sex spouse as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays or incurs to adopt the child?

A8. No. The adopting parent may not claim an adoption credit. A taxpayer may not claim an adoption credit for expenses incurred in adopting the child of the taxpayer’s spouse (section 23)." Please see the IRS Q&A for same-sex couples.

So if the child was born to one of you in 2014, when the other of you formally adopted her in 2016, you lost the ability to claim any credit for the adoption.


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