ADPT: Montana Adoption Credit (Form ADPT) (Revision)
Montana · Montana DOR · Used for tax years 2024, 2025, 2026
Form ADPT is used to claim the Montana Adoption Credit with a Montana income tax return. It reports adopted children’s information, adoption finalization dates, credit amounts, and any adoption agent information. The supplied form is labeled 2025, not 2024.
Who files this form
Montana residents claiming the Montana Adoption Credit must include Form ADPT with their Montana income tax return.
The credit is available for adopting an eligible child: someone under age 18 or a person who is physically or mentally incapable of providing self-care. Only one credit is allowed per eligible child, and it must be claimed in the tax year the adoption is finalized.
What you'll need
Have the following information and documents ready:
- Your name and Social Security number, and your spouse’s information if applicable.
- Each adopted child’s name, date of birth, place of birth, and Social Security number, if known.
- The date each adoption was finalized.
- For a qualifying Montana foster care adoption, a copy of the DPHHS letter certifying the foster care adoption. Attach it to your return.
- For any other adoption, court documents confirming that the adoption was finalized. Include them with Form ADPT.
- If an adoption agent or agency assisted, the agent or agency name and the phone and email information requested in Part III.
How to file
- Complete Part I with each eligible child’s information. For place of birth, enter the city and state for a U.S. birth or the foreign country for a birth outside the U.S. Mark the checkbox if the child was age 18 or older and incapable of self-care at adoption.
- In Part II, enter each child’s credit amount and the date the adoption was finalized. The credit is $7,500 for a qualifying Montana foster care adoption or $5,000 for any other eligible adoption.
- Add the credits and report the total on Montana Form 2, Schedule III, Part I, line 15.
- If an agent or agency assisted, mark the associated checkbox and complete Part III. Identify the child or children the agent assisted with. Complete a separate form for each agent or agency if more than one was used.
- Include Form ADPT and the required adoption documentation with your Montana income tax return.
Common mistakes
- Leaving Form ADPT out of your return. It must be included to claim the credit.
- Claiming more than one credit for the same eligible child. Only one is allowed.
- Claiming the credit in a different tax year from the year the adoption was finalized.
- Omitting the required adoption documentation: the DPHHS certification letter for a qualifying foster care adoption or court documents for another adoption.
- Using only one form when more than one agent or agency assisted. The instructions require a separate form for each.
Questions people ask
How much is the adoption credit?
The credit is $5,000 per adoption of an eligible child, or $7,500 per qualifying adoption from the Montana foster care system.
What makes a foster care adoption qualify?
The child must have been in foster care under the custody of the state of Montana at the time of adoption. Attach a copy of the DPHHS certification letter to your return.
Can an adopted person age 18 or older qualify?
Yes, if the person is physically or mentally incapable of providing self-care. Mark the Part I checkbox if the person was age 18 or older and incapable of self-care at the time of adoption.
Where can I get help?
Call (406) 444-6900, or use Montana Relay at 711 for the hearing impaired.