Adoption Exemption

You're allowed an exemption for fees you paid to a licensed adoption agency to adopt a minor child . The exemption is for:

The full amount of the fees paid during the taxable year

Includes fees you paid in the taxable year to an adoption agency for the adoption process of a minor child, regardless of whether an adoption actually takes place during the taxable year

You're not allowed an exemption for any parts of expenses that are paid or reimbursed by an employer and excluded from gross income under I.R.C. § 137. Learn more about Massachusetts adoption assistance programs .

To report the exemption on your tax return:

Enter the full amount of fees you paid on Form 1, Line 2f or Form 1-NR/PY, Line 4f.

If you're submitting an abatement/amended tax return, attach:

A statement listing the name and address of the licensed adoption agency

Verification of the adoption fees you paid