Adoption Expenses Adoption credit -Congress provides tax benefits for qualified adoption expenses in the form of tax credits or an exclusion for amounts paid pursuant to an adoption assistance plan created by an employer Employee is allowed a $5,000 per child exclusion($6,000 for a special needs child)Adoption Expenses • Adoption credit - Congress provides tax benefits for qualified adoption expenses in the form of tax credits or an exclusion for amounts paid pursuant to an adoption assistance plan created by an employer • Employee is allowed a $5,000 per child exclusion ( $6,000 for a special needs child)