Yes, a taxpayer who adopts the child of his or her registered domestic partner as a second parent or co-parent may claim the adoption credit for the qualifying adoption expenses he or she pays to adopt the child.
The legal reasoning behind this is based on the specific provisions of the Internal Revenue Code and the IRS guidance. According to the IRS FAQ, a taxpayer may not claim an adoption credit for the expenses of adopting the child of the taxpayer’s spouse. However, this limitation does not apply to adoptions by registered domestic partners because registered domestic partners are not considered spouses for federal tax purposes. Therefore, the adopting parent in a registered domestic partnership is eligible to claim the adoption credit for the qualifying adoption expenses incurred in adopting the child of their registered domestic partner.
Sources:
§ 23. Adoption expenses
Rev. Rul. 2010-5
Notice 2010-66
