This section has basic information on adoption -- including who may adopt, adoption costs, and more. To begin, select an item from the list below or from the "Browse" box on the left.

Adoption Basics
• Adoption: Background Information
• Adoption Basics
• Glossary of Adoption Terms

Parties to Adoption
• Who May Adopt: Overview
  • Who Can Adopt a Child?
• Who May Be Adopted?
• Who May Place a Child for Adoption?

Adoption and Taxes
• Adoption Tax Credit (IRS)
• Adoption Taxpayer ID Number Q&A
• IRS form 8839: Qualified Adoption Expenses [PDF] (IRS)