

Attention Adult Adoptees born in Bexar County, Texas (San Antonio)
Bexar County has an
attorney who along with her other duties, can help adult adoptees adopted
in Bexar
County unseal their birth records for free (Excepting administrative fees:
$50.00 Court costs to unseal the file, $5.00 to research the Cause Number,
and approximately $10.00
in copy fees).
Contact: Ms Amber Liddell, Staff Attorney 210-335-2123 email:
aliddell@co.bexar.tx.us
From the Internal Revenue Service November l997
When your clients adopt children
they may need an ATIN.
If your clients have children in their home pending a final domestic adoption,
they may be affected by the new Adoption Taxpayer Identification Number
(ATIN) program that we are implementing in January of 1998.
An ATIN is a temporary identification number issued until a Social Security
Number can be obtained for the adopted child. It is not a permanent valid
identification number. You would need the ATIN to put on your clients' federal
income tax forms to identify the child while the adoption is pending so
they can claim the child as a dependent and, if eligible, claim the child
care credit.
To get an ATIN, your client must complete Form W-7A,
Application for Taxpayer Identification Number for Pending Adoptions.
Beginning in mid-December, the form will be available at IRS walk-in sites
or by calling 1-800-829-3676. Or, you may download the form now from the
Internet at http://www.irs.ustreas.gov.
More detailed information is on the instructions on Form W-7A. To file the
form, submit it with the necessary documentation to the address below or
drop it off at an IRS walk-in site,after Dec, 15, 1997.
Internal Revenue Service
Philadelphia Service Center
ATIN Unit P,O. Box 447
Bensalem, PA 19020
Oxford Adoption Foundation Adoption Loans
Dear Sir/Madam:
Murray and Valerie Wise have formed the Oxford Adoption Foundation which specializes in granting low interest loans to famlies who are pursuing international adoptions.
Murray and Valerie have firsthand experience as they adopted twins from Russia two years ago. The loans provided are typically $5,000 per child with a repayment schedule as follows:
1st - 3rd years - 0% interest
4th - 6th years - 3% interest
7th - 9th years - 6% interest
Total of 9 year loan
The loans can be paid off at any time without penalty.
If such a service is of interest to any of your adoptive families, we would welcome the opportunity of hearing from you.
Sincerely,
Jamie Knight
Oxford Adoption Foundation, Inc.
4309 Crayton Rd.
Naples, FL 34103
239/430-6240
239/430-4663 (fax)
jamiekathm@aol.com
www.oxfordadoption.com
New Numbers for Adoption Tax Credit
Revenue Procedure 2006-53, containing a complete rundown of inflation adjustments
for 2007, is posted on the IRS Web site at:
http://www.irs.gov/pub/irs-drop/rp-06-53.pdf
and will appear in Internal Revenue Bulletin 2006-48, dated Nov. 27, 2006.
Below are the adjustments related to adoption:
3.03 Adoption Credit. For taxable years beginning in 2007, under § 23(a)(3) the credit
allowed for an adoption of a child with special needs is $11,390. For taxable years
beginning in 2007, under § 23(b)(1) the maximum credit allowed for other adoptions is
the amount of qualified adoption expenses up to $11,390. The available adoption credit
begins to phase out under § 23(b)(2)(A) for taxpayers with modified adjusted gross
income in excess of $170,820 and is completely phased out for taxpayers with modified
adjusted gross income of $210,820 or more. (See section 3.15 of this revenue
procedure for the adjusted items relating to adoption assistance programs.)
.
3.15 Adoption Assistance Programs. For taxable years beginning in 2007, under
§ 137(a)(2) the amount that can be excluded from an employee’s gross income for the
adoption of a child with special needs is $11,390. For taxable years beginning in 2007,
under § 137(b)(1) the maximum amount that can be excluded from an employee’s gross
income for the amounts paid or expenses incurred by an employer for qualified adoption
expenses furnished pursuant to an adoption assistance program for other adoptions by
the employee is $11,390. The amount excludable from an employee’s gross income
begins to phase out under § 137(b)(2)(A) for taxpayers with modified adjusted gross
income in excess of $170,820 and is completely phased out for taxpayers with modified
adjusted gross income of $210,820 or more. (See section 3.03 of this revenue
procedure for the adjusted items relating to the adoption credit.)