Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What qualifies as "adoption-related expenses" for Ohio's adoption credit?

"Adoption-related expenses" include all of the following:

  • Medical care expenses of the birth mother or child in connection with the pregnancy or birth;
  • Legal fees, guardian ad litem fees, and court expenses in connection with the adoption;
  • Adoption agency fees and expenses; AND
  • Certain living expenses (such as rent and utilities), not exceeding $3,000, for the birth mother that are incurred during pregnancy through the sixtieth day after the birth of the child.

Note: Living expenses for the adopted child (e.g., clothing, food, medicine) and travel expenses (e.g., airfare, food, lodging, parking fees) do not qualify as adoption-related expenses.

See R.C. 3107.055(A)(2) and (C).