Adoptive parents of children with special needs may be eligible under state and/or federal programs for a one time grant of financial assistance to pay for non-recurring adoption expenses. These expenses include court costs, attorney fees, reasonable and necessary adoption fees, and possibly other expenses. 

Some companies and government agencies offer their employees adoption benefits, which may include reimbursement for expenses involved in adoption such as legal and agency fees and paid or unpaid leave time. Check with your employer to see if they offer adoption benefits. 

There is also a federal tax credit for adoption. You can take a credit against your federal income tax for qualified adoption expenses paid to adopt an eligible child. If your employer offers adoption benefits, federal law provides that these benefits are excluded from income for the purpose of taxation. 

If you have further questions about adoption, or North Carolina family law in general, we invite you to contact our law office.