Montana Adoption Credit

The Montana Adoption Credit is for families who recently adopted children.

Who Can Claim the Credit?

A Montana resident taxpayer who finalizes the legal adoption of an eligible child may claim this credit. The credit must be claimed for the tax year in which the adoption is finalized. Only one credit will be awarded per eligible child.

An eligible child is:

  • Any child under age 18, or
  • Any person who is physically or mentally incapable of self-care

How Much Is the Credit?

  • $5,000 per eligible child
  • $7,500 per eligible child in foster care at the time of adoption
  • Fully refundable

How to Apply

Include Montana Form ADPT with your return. When completing the form, be sure to include the following information:

  • Child's name
  • Child's age on day of adoption
  • Location of child's birth
  • Child's social security number (or other federal tax identification number, if known)
  • Identification of agent assisting with the adoption

Related Laws

Prior Credit and Carryover Provision

The previous adoption credit was repealed by the 2021 Montana State Legislature. Because of its carryover provision, you may continue to carry forward any remaining credit until the carryover period expires. The new credit does not include a carryover provision.