If you have a dream of building your
own family the option of adoption may be for you. At the law
offfice of Raina D. Cornell & Associates, we provide
representation to prospective adoptive parents and birth
parents in all types of adoptions. Whether you are
considering adopting a child you know, a domestic adoption
or a step-parent adoption, we can help you reach your goal
of building a safe, forever family. We assit with every type
of adoption and adoption related matter in Ohio and across
the United States.
FEDERAL AND OHIO LAW MAKE ADOPTION MORE
FREQUENTLY ASKED QUESTIONS:
To help make adoption more affordable,
Ohioans can benefit from both a federal and a state adoption
income tax credit.
Q: What, exactly,
is the federal adoption income tax credit?
A: The federal income tax credit for
“qualifying adoption expenses” up to $13,140,
non-refundable, by the end of the 2015 taxable year and
increases the employer adoption assistance exclusion to
Q: What are “qualifying adoption
expenses” for the federal adoption income tax credit?
A: According to the IRS, qualifying
adoption expenses include “reasonable and necessary adoption
fees, court costs, attorney fees, traveling expenses
(including meals and lodging) and other expenses related to,
and whose principal purpose is for, the legal adoption of an
Q: Who qualifies for the
federal adoption income tax credit?
2015, persons with modified adjusted gross incomes of
$201,010 or less qualify, and those with modified adjusted
gross incomes of more than $201,010 and less than $241,010
can qualify for a partial credit.
Do all adoptions qualify for the federal adoption tax
A: All legal
adoptions qualify except step-parent adoptions. Note that
overseas adoptions must be finalized and the child deemed a
U.S. citizen in order to be legal.
about special needs adoptions?
special needs adoptions are defined as applying to adoptive
children with special needs who are U.S. citizens and
are determined by the state of residence to qualify for
financial subsidy of the adoption, as well as for both the
federal and state adoption income credit.
Q: Is the Ohio tax credit separate from the federal adoption
income tax credit?
A: Yes. In
addition to and separate from the federal adoption income
tax credit, the state allows Ohio residents a $10,000 Ohio
income tax credit for a family that legally adopts a child.
Q: What if an Ohio family adopts two or three
children? Is the family eligible for twice or three
times the state and federal tax credit?
A: Yes, an Ohio family is eligible for the $10,000
Ohio income tax credit as well as the federal tax credit
every time it adopts a child that meets the standards the
Q: Is the adoptive family
eligible for the federal and state income tax credit
regardless of the age of the child being adopted?
A: The law says the child must be a “minor”
(under age 18) if the adoptive family is to receive the
credit from either the state or the federal government.
Q: When does the adoptive family receive tax
A: The adoptive family
receives the adoption tax credit from both the state and the
federal government when the child is “legally adopted.” An
adoption becomes legal when the final decree of order of
adoption is issued by the proper court under the laws of the
state or nation under which the child is adopted. In the
case of an interlocutory order of adoption, the adoption
becomes legal when the order becomes final under the laws of
the state or nation. An interlocutory order is a temporary
or interim order until the final order is issued, usually
six months after the child has been in the adoptive parents’
Q: Are there any circumstances in which
the adoptive family would not qualify for the state or
federal adoption income tax credit?
“legal adoption” does not include the adoption of a minor
child by the child’s stepparent. In such cases, there is no
adoption income tax credit from either the state or
the federal government.
CHANGES TO ADOPTION LAW:
have been recent changes to the law to allow more access to
adoption records. The Ohio Department of Health, Office of
Vital Statistics, houses birth and adoption records of
persons born in Ohio and adopted anywhere in the United
Below are the adoption records available based
upon the date the adoption was finalized:
Adoptions Prior to January 1, 1964 - Adoption records are open to adoptee's
whose birth occurred in Ohio, with proper
identification. Also available for lineal descendants
with proof of identity and genetic linkage.
Adoptions Between January 1, 1964
and September 18, 1996 - Adoption
records are open to adoptee's whose birth occurred in
Ohio, with proper identification. Also available for
lineal descendants with proof of identity and genetic
September 18, 1996 -
Adoption records are open to adoptive parents when the
adopted person is between 18-21 years of age. If the
adopted person is 21 years or older, the records are
open to the adoptee.