If you are on active duty in the military, you are eligible for reimbursement of expenses up to $2,000 for the adoption of a single child and up to $5,000 per family per year. There is one caveat: The adoption must have been arranged through a source that is authorized by a State to provide adoption placements, if the adoption is supervised by a court under state or local law. Paid after the adoption is finalized, this benefit is not doubled if both parents are in the military.
Credits: Mary M. Strickert, 2004, "International Adoption Guidebook"
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