• Birth mother’s prenatal care
• Baby’s hospital expenses
• Birth mother’s hospital expenses
• Birth mother’s living expenses
• Anesthesiologist for birth mother
• Prescriptions
• Pediatrician’s exam
• Prenatal medical records
• Hospital medical records for birth mother
• Hospital medical records for baby
• Counseling for birth parent
• Foster care for baby
• Court costs for Home Study
• Court costs for Petition to Adopt
• Attorney fees for adopting couple:  Pre-Placement/Home Study Process/Adoption
• Attorney fees for birth mother
• Miscellaneous expenses (original birth certificate, parking, mileage, long distance, phone charges, hospital portraits, etc.)
• TOTAL: $8,000 – $15,000

Effective 4/7/09 House Bill 7 added birth mother’s living expenses to the list of approved payments connected with a child’s permanent surrender, placement, or adoption. The living expenses cannot exceed $3,000.00 and must be incurred during pregnancy and up to 60 days after the child is born. Payments from the petitioner to the birth mother for living expenses must be made through the attorney or agency arranging the adoption.

The total adoption costs depend strongly on insurance coverage. Almost always the birth mother has Medicaid/other insurance coverage and this usually dramatically reduces the estimated medical expenses. Also, the adoptive parents’ insurance usually covers the baby’s charges, further reducing the overall cost of an adoption closer to the average range of $8,000.00 – $15,000.00. In addition, the TAX CREDIT (see below) can reduce your overall adoption cost to virtually nothing!

Obviously, this could vary if the birth mother has no insurance coverage, has a c-section, delivers twins and/or is located out-of-state.

The Federal Adoption Tax Credit IS available to families having an Adjusted Gross Income of less than $182,520.00 annually in 2010. This may reduce the overall expense of an adoption by as much as $12,170.00. A partial credit is available for families with annual earnings up to $222,520.00. An additional $1,500.00 State Adoption Tax Credit may exist. If you earn more, you will not qualify for the credit. Although the credit generally is allowed for the year following the year in which the expenses are paid, a taxpayer who paid qualifying expenses in the current year for an adoption which became final in the current year, may be eligible to claim the credit on the current year return. Any unused portion of the FAT credit the year of the adoption can be carried forward and applied to future taxes for five years. See IRS Publication 968 entitled Tax Benefits for Adoption. The adoptive parents can also take $3,000.00 Child Credit for each child in the year adopted. Consult with your tax preparer.

The adoption tax credit has recently been expanded and increased. The new law increases the adoption tax credit and adoption assistance exclusion by $1,000.00, makes the credit refundable, and extends the credit through 2011. The increase is retroactive, meaning that any adoption occurring after January 1, 2010 is eligible for this higher credit. The credit is now refundable. This means that even families that owe zero taxes can receive the full tax credit in the form of a tax refund to help with their adoption-related expenses.

In the case Adoption of Infant Girl Banda, 53 Ohio App. 3d. 104 (Franklin Cty 1988), the Court stated. . . that the adoptive parents’ payment of fees should not be contingent upon the outcome of the adoption.

According to Ohio Revised Code §3107.055 all costs associated with adoption must be disclosed to the Court. According to DR 7-102(B)(2), an attorney is required to disclose fraud to a tribunal and may refuse to aid or participate in conduct believed to be unlawful despite obligations to represent the client zealously. In other words, passive participation by silence is not allowed.

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