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.

If I finalized the adoption of more than one child in the same tax year, can I claim Ohio's adoption credit for each child?

Yes. The credit is the greater of $1,500, or your adoption-related expenses up to $10,000, per child.

Example: Erin adopts Allen and Anna in a single tax year. Erin calculates the adoption credit for each child separately. She determines that her adoption-related expenses for Allen totaled $7,000, thus her available adoption credit for Allen is $7,000. She separately determines that her expenses to adopt Anna totaled $15,000. Because of the limitation, her available adoption credit for Anna is $10,000.

Therefore, Erin can claim $17,000 as her total Ohio adoption credit. If she doesn’t use the entire $17,000 on her return for the tax year of the adoptions, she can carry forward the unused portion for up to five consecutive tax years.

See R.C. 5747.37(B).

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