Employees are eligible for FMLA leave if all of the following apply: 1  Theyâve worked for their employer at least 12 months. 2  Theyâve worked at least 1,250 hours over the past 12 months, or about 25 hours per week. 3  They work at a location where the company employs 50 or more employees within 75 miles.
Costs for an adoption vary widely from $0 to $50,000 depending on the type of adoption pursued. It generally costs from $0 to $1,000 to adopt a child from a County Foster/Adopt program. These children are often older, but sometimes infants are placed.
Qualifying expenses can include adoption fees, court costs, attorney fees and travel, including meals and lodging. Adoption of a âspecial needsâ child allows the taxpayer to claim the full amount of the credit limit, with no requirement to document or even pay or incur related costs. Expenses for the adoption of a stepchild by a stepparent are not qualified expenses eligible for the credit (section 23(d)(1)(C)). The costs of a surrogate parenting arrangement also are not qualified expenses, whether or not the arrangement is legal.