Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
adoptive parents
adopted children special needs adoptions |
| gptkbp:canBeCarriedForward |
yes
|
| gptkbp:compatibleWith |
stepchild adoption
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:covers |
travel expenses
attorney fees adoption fees court costs |
| https://www.w3.org/2000/01/rdf-schema#label |
Adoption Credit
|
| gptkbp:introducedIn |
1997
|
| gptkbp:IRSPublication |
Publication 968
|
| gptkbp:isRefundable |
no
|
| gptkbp:maximumLoanAmount |
$14,890 (2022)
$263,410 (2022 phase-out) |
| gptkbp:publicLawNumber |
Form 8839
|
| gptkbp:purpose |
offset adoption expenses
|
| gptkbp:bfsParent |
gptkb:United_States_federal_income_tax
|
| gptkbp:bfsLayer |
7
|