At the County
of San Bernardino, there
is no fee to adopt. Adoptive families may qualify for the Non-recurring
Adoption Expense Program. The program reimburses families for adoption
related expenses that they incur during the adoption process. The amount of
reimbursement is limited to $400 per child.
Adoptive parents may also qualify for a federal tax credit for certain expenses
paid to adopt an eligible child with special needs and a State tax credit for
adopting a child who was in the custody of a California public child welfare
agency. For further information about the federal adoption tax benefit, contact
the Internal Revenue Services at www.irs.gov or 1-800-829-1040 and request
Publication 968. For further information about the State tax benefit, contact
the California Franchise Tax Board at www.ftb.ca.gov or 1-800-852-5711 and
request information on Credit for Child Adoption Costs - Tax Credit Code 197.
Services of an attorney are not necessary in a County of San Bernardino