Medium
An individual is allowed an income tax credit for the qualified adoption of a child.
Medium
Qualifications
A North Dakota income tax credit is allowable based on the federal income tax credit attributable to qualified adoption expenses incurred under I.R.C. § 23.
Credit Amounts
The North Dakota credit is 10% of the federal adoption credit allowed against federal income tax for the tax year. The credit is limited to 50% of the individual’s North Dakota income tax liability (before tax credits).
Application Process
Not Applicable.
How to Claim
If you're filing as a/an: | Claim the credit on: |
| Individual or Sole Proprietor | Schedule ND-1AC, Adoption Credit |
| C Corporation | N/A |
| S Corporation | N/A |
| Partnership | N/A |
| Fiduciary | N/A |
Reference & Additional Resources
N.D.C.C. § 57-38-01.38