Adoption Credit

INDIVIDUAL INCOME TAXPAYER-Effective for all taxable years beginning after Dec. 31, 1996 and before Jan. 1, 2013 as well as tax year 2014 and all tax years thereafter.

There are two types of adoption credits: (1) General Adoption Credit-A credit is allowed for residents adopting a child, and (2) Special Needs/Kansas Department for Children and Families Custody Adoption Credit-For residents adopting a special needs child or a child in the custody of the secretary of the Department for Children and Families, a credit shall also be allowed.

Qualifications

These credits are available to Kansas residents and to part-year residents of Kansas who file a Kansas tax return as a Kansas resident.

Credit Amount

For all taxable years commencing after Dec. 31, 2005, Kansas law provides two types of adoption credits.

General Adoption Credit

The basic credit for residents adopting a child is 25 percent of the adoption credit allowed against the federal income tax liability on the federal return. An additional 25 percent is available to Kansas residents if the adopted child was a Kansas resident prior to adoption. An additional 25 percent is available to Kansas residents if the adopted child was a child with special needs.

Special Needs/Kansas Department for Children and Families Custody Adoption Credit

A $1,500 credit is available for those Kansas residents who adopt a special needs child or a child in the custody of the secretary of Kansas Department for Children and Families (previously known as Social and Rehabilitation Services) in addition to the general adoption credits.

Adoption Credit Frequently Asked Questions

Frequently asked questions are available here.

Limitation of Credit

If the amount of credit exceeds the taxpayer’s tax liability for the tax year, the excess credit may be carried forward to the next succeeding year or years until the total amount of the credit has been used.

Procedures to Claim Credit

You may download Schedule K-47 to claim the adoption credit. This schedule must be completed and submitted with the income tax return. You may also call the Department of Revenue voice mail system at 785-296-4937 to request Schedule K-47. You will be asked to give your name, address, phone number and form(s) you desire. Please allow two weeks for delivery of your forms.

Documentation Requirements

If this is your first year to claim the adoption credit, you must provide the following documentation to support your credit.

Supporting documentation includes:

  • Federal Form 8839 Parts I, II, and III
  • Adoption Decree

If you are adopting a “child with special needs”, the following documents are also required:

  • Agency Consent to Adoption (contact Kansas Department for Children and Families for a copy of this document); and
  • Adoption Support Agreement or Adoption Assistance Agreement (contact Kansas Department for Children and Families for a copy of this document).

If you have claimed this credit before, then retain a copy of these documents with your records as KDOR (Kansas Department of Revenue) reserves the right to request any additional information necessary. If these documents are not submitted with the return, you may fax the information to 785-296-8989. If the documentation does not include the taxpayer’s name, Social Security Number, and total number of pages, please include a cover sheet that does provide this information.

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