Adoption Credit When Other Parent Claims Dependent

Claiming The Child: Assuming that the child has lived with both unrelated parents for the same amount of time in the year, the parents may agree among themselves who will claim the child. The parent claiming the child gets all the tax benefits that flow with having a qualifying child: Exemption, child tax credit, Head of Household, Child & Dependent Care Credit, Earned Income Tax Credit; Dependent Care benefits exclusion if your employer has a plan. If the parents can't agree, the tie breaker rules give the tax benefits to the parent with the higher AGI..

Adoption: There is no requirement that the child be your dependent. The adopting parents are free to divide the credit between themselves using any method they desire. See the instructions for completing the 8839.

I have a problem with agreeing with this. The adopting couple is a same-sex couple, so doesn't DOMA step in and declare that there can be only one parent for federal tax purposes?

Marriage is geneally not a requirement for adopting a child.

Two unmarried people for whom the state approves an adopted child would each seem to qualify for credit.

DOMA is not an issue as we are not dealing with married individuals.

No. DOMA just says there's no marriage for federal tax purposes.

Phil Marti VITA/TCE Volunteer