Тред №510020

о льготах для америкпцев говорится на сайте налоговой службы сша http://www.irs.gov/taxtopics/tc607.html
Все льготы заключаются в выплате единовременного пособия на усыновление при условии что доход семьи не превышает
200 000 $

"Topic 607 - Adoption Credit and Adoption Assistance Programs
Tax benefits for adoption include both a tax credit for qualified adoption expenses paid to adopt an eligible child and an exclusion for employer-provided adoption assistance. For tax years 1997 through 2009, the credit was nonrefundable. For 2010 and 2011 the credit was refundable. For tax year 2012, the credit has reverted to being nonrefundable, with a maximum amount (dollar limitation) of $12,650 per child.

Qualified adoption expenses
Qualified adoption expenses for both the credit and the exclusion include reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses (including amounts spent for meals and lodging while away from home), and other expenses that are directly related to and the principal purpose of which are for the legal adoption of an eligible child. An eligible child must be under 18 years old, or be physically or mentally incapable of caring for himself or herself.

Income and dollar limitations
The credit and exclusion are each subject to an income limitation and a dollar limitation. The income limit on the adoption credit or exclusion is based on your modified adjusted gross income (MAGI). For tax year 2012, the MAGI phaseout begins at $189,710 and ends at $229,710. Thus, if your MAGI is below $189,710 for 2012, your credit or exclusion will not be affected by the MAGI phaseout, but if your MAGI for 2012 is above $229,710, your credit or exclusion will be eliminated. If your MAGI for 2012 falls between $189,710 and $229,710, your credit or exclusion will be reduced."