1125 Publ 6123 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6123.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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• Qualified expenses to claim

Claim only reasonable and necessary adoption expenses such as:

• Court costs,

• Attorney fees,

• Adoption agency fees,

• Travel expenses related to the adoption.

• If the child is a U.S. citizen or resident alien and you cannot get a Social Security Number (SSN) for the child before filing your return:

• Apply for an Adoption Taxpayer Identification Number (ATIN) using Form W-7A.

• Documents to keep

Keep clear records showing what you paid and to whom for each year:

• Save receipts and invoices,

• Keep copies of bank or credit card statements,

• Keep legal adoption agreements or court documents.

• If the child is NOT a U.S. citizen or resident alien and you cannot get a SSN for the child before filing your return:

• Apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7 .

Publication 6123 (11-2025) Catalog Number 95952Z Department of the Treasury Internal Revenue Service www.irs.gov