Adopting a child is rewarding and can be costly – offset that cost by claiming the Adoption Credit on your tax return. Expenses incurred in the legal adoption of a child under age 18 or special needs child regardless of age may qualify you for the adoption credit. In 2016, the tax credit is up to $13,460 per child. It is a non-refundable tax credit which means it can offset tax owed in a given year and amounts not used can be carried forward to future tax years. Qualified adoption expenses include adoption fees, attorney fees, court costs, and travel expenses. West Virginia also offers an additional adoption tax credit up to $4,000 per child.