If you have adopted a child, will adopt, or are in process of adopting a child here is some information about credits and procedures. The adoption tax credit became permanent in federal tax law in 2013, but the amount of the credit and income qualifications change each year. Here are the crucial tax facts and a link to the filing form.
Los Angeles County foster care shortage reaches crisis level. Legal action pending to force resolution.
A surge in demand for foster homes in L.A. County sends more children to chaotic holding rooms; the state is threatening fines. The bed shortage is especially acute for infants. California regulators have given a deadline to address the issue. A prominent non profit law firm threatens to bring legal action to force a resolution to the problem. Read the full story published in the Los Angeles Times here.
LA county’s crisis: recruitment of foster parents
L.A. County is in an unusual predicament. Traditionally, the county’s foster care system has struggled with a shortage of homes for children who are older and with medical and mental health needs. But just this past year, system workers have noticed a shift: suddenly, there’s a shortage of beds for the system’s babies and toddlers. Read the full article posted by SCPR here.
AdoptUSKids Celebrates 20,000 Children Placed With Adoptive Families
For children in foster care available for adoption, and for whom no adoptive family has been identified, the AdoptUSKids national photolisting website serves as a tool for connecting their caseworkers with prospective adoptive families. Over the last decade, 20,000 children previously photolisted on AdoptUSKids have been placed with adoptive families. AdoptUSKids is a service of the U.S. Department of Health and Human Services and Administration for Children and Families. See the full-size Infographic for AdoptUSKids Celebrating 20,000 Children Placed With Adoptive Families.
Prop 8 heading to the Supreme Court and Daniel’s Letter to Chief Justice Roberts
With Prop 8 oral arguments heading to the U.S. Supreme Court and a possibility of overturning the same-sex marriage ban, Daniel decided to write a letter to chief Justice Roberts with the hope that he would see the similarities between their two families.
Daniel’s letter, is transcribed below. Or you may watch Daniel’s video letter to Chief Justice Roberts here.
DANIEL:
Dear Justice Roberts,My name is Daniel Martinez-Leffew. I’m 12 years old and I live in northern California. I have a younger sister named Salina, and we were adopted by two dads. We were adopted when I was five and my sister was about twelve months old.When I was in foster care I was told that I was considered unadoptable because of my Goldenhar syndrome. That is a genetic disorder that affects the whole left side of my body.I lost my little brother Emilio because some people wanted to adopt him, but they weren’t willing to adopt me because of my medical conditions. Lucky for me, that’s when my two dads came along.I recently found out that you yourself adopted two kids, a boy and a girl, kind of like me and my sister.Family means a lot of different things to a lot of different people, but some people believe that you have to have the same blood to be a family. You and I both know that family goes deeper than blood.I was lucky to be adopted by two guys I can both call dad. They give me and my sister so much love. My dad Jay works in San Francisco as a deputy sheriff, and my dad Bryan stays at home and takes care of me and my sister.My dads really encourage me to excel in life. Since I want to be a cook when I grow up, they’re letting me take cooking classes. My parents want me to improve, whether it’s schoolwork, or my social life.
I know you have a tough decision to make with the gay marriage issue, but my family is just as valuable and worthwhile as any other.
It’s especially tough for you because I know you don’t necessarily believe in gay marriage religiously. Lucky for us, though, you also don’t believe in taking away a right, even from people like us.
My family and I have spent the last four years making YouTube videos to show people who don’t understand that our family is like any other. If Prop 8 is allowed to stand, imagine the pain we would feel knowing that we are not considered equal to everyone else.
I guess to end this, it is important that all families are protected and valued. In our country we may not all be the same, but we are all Americans and deserve an equal chance at bettering our lives.
I hope you make the right decision in the end.
Sincerely,
Daniel
Adoption Tax Credit Is Made Permanent
The legislation to avoid the fiscal cliff (the American Taxpayer Relief Act of 2012, signed into law on January 2) included a provision that made the adoption tax credit permanent. Unfortunately it did not make the adoption credit refundable, so it will only benefit those adoptive families who have federal income tax liability.
For 2013, we believe the maximum adoption credit and exclusion will be slightly higher than the 2012 maximum of $12,650. The credit will begin to phase out for families with modified adjusted gross incomes above a certain level (around $190,000) and the credit will go away completely for those with incomes around $230,000. (Exact numbers for the maximum credit and income guidelines have yet to be released.)
For 2013 and beyond, the credit will remain flat for special needs adoptions, meaning that those who adopt children from the U.S. who receive adoption assistance/adoption subsidy benefits can claim the maximum credit regardless of their expenses. For other adoptions (except for step-parent adoptions), parents can claim the credit based on their qualified adoption expenses.
NACAC is deeply disappointed Congress did not make the adoption tax credit refundable for 2012 or future years, and will continue to advocate for refundability in the future. We will keep you posted on these advocacy efforts.
Even though the credit isn’t refundable for 2012, we encourage those who adopted in 2012 to submit a Form 8839 with their 2012 taxes even if they do not have tax liability. Although they will not receive an adoption credit refund with their 2012 taxes, the credit can be carried forward up to five additional years. Families might benefit later if either their tax situation changes or the credit is made refundable in the future, and then wouldn’t have to amend their 2012 taxes.
Source: NACAC January 3rd, 2012 newsletter. For more information regarding the adoption credit and more, visit the NACAC website here.
Happy Adoption Day to our daughter, adopted on National Adoption Day Nov 22 2003
California Juvenile Dependency Practice – 2012 Edition Available
Co-Authors: Deborah Dentler, Judge Amy Pellman, Referee Sherri Sobel, renowned children’s attorney Janet Sherwood and other leading figures in the field of California dependency law.
Gives the essentials of dependency law, but also adresses the specialized needs of attorneys for the child, the parents, the courty, and de facto parents.
- Detention hearing, jurisdictional hearing, dispositional hearing, review hearings, the Section 366.26 hearing
- Special proceedings (modification, supplemental and subsequent petitions)
- Appeals and writs
- Responsibilities of attorneys representing each party
- Child’s expanded right to counsel
- The sibling relationship exception to termination of parental rights
- Checklists and deadlines
- Sample Judicial Council and attorney-drafter forms throughout
- Fully updated with cases, statues, and court rules
It is available in public law libraries and at law school libraries. It is available in soft-bound print edition for $175 and is also available online as a web based subscription program on an annual basis and can be purchased here.
November is National Adoption Month
Observing National Adoption Month
Each year, November is recognized as National Adoption Awareness Month. While all adoption-related issues are important, the particular focus of this month is the adoption of children currently in foster care.
Activities and celebrations are kicked off with a Presidential Proclamation, and while efforts made at the national level certainly help build awareness of adoption, participation in local programs, events, and activities by those of us with a direct connection to adoption can often be the most effective way to promote positive perceptions, debunk the myths, and draw attention to the tens of thousands of children in foster care who wait and hope for permanent families.
National Adoption Month 2012
2012 is an exciting year for National Adoption Month. As it always has been and as it always will be, the focus for November is finding loving, permanent homes for the foster children who are waiting to be adopted. But this year marks a modern twist–social media and digital efforts. This year’s theme is: “National Adoption Month–Virtually: Adoption in the Digital Age.” The U.S. Department of Human Services knows that social media and social networking allow information to be shared easily, quickly, and effectively, and this month’s focus is on sharing, educating, and informing others about the 104,000 foster children in the United States who are currently waiting to find their forever families. To join the cause, log in to any or all of your social networking accounts and spread the word. Update your blog and share your own story to help inspire others. You can get involved without ever leaving your home. However, if you’re looking for a hands-on opportunity, communities across the country are coming together to help foster children in need. And you’re an essential part of this effort! Help make 2012’s National Adoption Month the best one yet!
Presidential Proclamation — National Adoption Month, 2012
BY THE PRESIDENT OF THE UNITED STATES OF AMERICA
As a Nation that believes all children deserve the chance to reach their full potential, we have a fundamental responsibility to ensure each of them grows up knowing the love and protection of a permanent family. During National Adoption Month, we give voice to children who are still waiting for that opportunity, celebrate the bond that unites adoptive parents with their sons and daughters, and recommit to providing every child with the care and security that will nurture their development and well-being.
Later this month, many Americans will also mark National Adoption Day by completing a foster care adoption and embracing a new member of their family. Driven by reasons unique to their households but united by the spirit of compassion that moves all who choose to adopt, these parents will take up our country’s most important task — the work of raising our sons and daughters. As we celebrate the contributions of adoptive parents across our Nation, let us also strive to eliminate discriminatory barriers that would separate foster children from a loving family. Adoptive families come in many forms, and it is essential that all qualified adults have the opportunity to care for a child in need.
My Administration remains committed to helping every child find a loving home. We have partnered with faith-based and community organizations across America to help connect children with adoptive parents, and we continue to work with State, local, and tribal governments to improve child outcomes; enhance safety, permanency, and well-being; and support adoptive families. I was proud to sign the Affordable Care Act and the International Adoption Simplification Act, which have made it easier for families to adopt, as well as the Child and Family Services Improvement and Innovation Act, which will help reduce the length of time young children are without families. We have built on those efforts as part of the National Adoption Campaign, which continues to bring adoption and foster care into our national conversation.
Thousands of children living in America hope for the comfort and safety of a loving family. This month, we pay tribute to the dedicated professionals who help make those children’s dreams a reality, sharpen our resolve to find a permanent home for every child, and celebrate the stories of all whose lives have been touched by adoption.
NOW, THEREFORE, I, BARACK OBAMA, President of the United States of America, by virtue of the authority vested in me by the Constitution and the laws of the United States, do hereby proclaim November 2012 as National Adoption Month. I encourage all Americans to observe this month by answering the call to find a permanent and caring family for every child in need, and by supporting the families who care for them.
IN WITNESS WHEREOF, I have hereunto set my hand this first day of November, in the year of our Lord two thousand twelve, and of the Independence of the United States of America the two hundred and thirty-seventh.
BARACK OBAMA