Adoption credit for family member

Technical topics regarding tax preparation.
#1
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Indiana
Can a taxpayer claim an adoption credit (assuming all other requirements are met) for a niece or nephew? I have researched this and the only information I can find is that the adoption credit for a spouse's child is not allowed. Thanks!
 

#2
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13-Mar-2020 5:53pm
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Washington State
Whestsider, did you ever find an answer for this? I am researching the same situation, domestic adoption of taxpayer's niece. The niece's parents had drug issues and so my clients had to step in and adopt.

I'm not seeing anything barring the adoption of family, but just hoping to confirm.
 

#3
CathysTaxes  
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Suburb of Chicago
I have clients that adopted the wife's granddaughter. We took the credit. I believe the only family members that can't take the credit would be to adopt your spouse's child.
Cathy
CathysTaxes
 

#4
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241
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21-Apr-2014 6:22am
Location:
Austin, Texas
The only relationship restriction I've seen is in the code

§23(d)(1)(C)which are not expenses in connection with the adoption by an individual of a child who is the child of such individual’s spouse
 


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