Do we qualify for the Alabama Adoption Credit if we did not use an adoption agency?

Yes, you may be able to qualify for the Alabama Adoption Credit even if you did not use an adoption agency. 

The credit is available for private intrastate adoptions or the adoption of a qualified foster child

Here are the key points:

Tax Years 2023-2027:

• A one-time, refundable credit is available for private adoptions, out-of-state adoptions, or the adoption of a qualified foster child.
• The credit is $2,000 per child for private adoptions or qualified foster children who are Alabama residents.
• The credit is $1,000 per child for out-of-state adoptions or children who are not Alabama residents.
• Spousal adoptions are not eligible for this credit.

Tax Years 2028 and Beyond:

• A one-time, refundable credit is available for private adoptions or the adoption of a qualified foster child.
• The credit is $1,000 per child, regardless of residency.

For more detailed information, you can refer to the Alabama Code

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