Adoption assistance income?
No. But there must be an adoption plan. The max exclusion is $12,150 (phases out based on AGI, $182 to $222,180). US citizen, can take deduction for year expenses made; for non-citizens, it is in the year the adoption becomes final. Eligible child must be under 18 or physically or mentally incapable. Qualified adoption expenses: fees, court costs, attorney fees. Not: surrogate, adopt spouse's kid.