At the County of San Bernardino, there is no fee to adopt. Adoptive families may qualify for the Non-recurring Adoption Expense Program. The program reimburses families for adoption related expenses that they incur during the adoption process. The amount of reimbursement is limited to $400 per child.
Adoptive parents may also qualify for a federal tax credit for certain expenses paid to adopt an eligible child with special needs and a State tax credit for adopting a child who was in the custody of a California public child welfare agency. For further information about the federal adoption tax benefit, contact the Internal Revenue Services at www.irs.gov or 1-800-829-1040 and request Publication 968. For further information about the State tax benefit, contact the California Franchise Tax Board at www.ftb.ca.gov or 1-800-852-5711 and request information on Credit for Child Adoption Costs – Tax Credit Code 197.