An individual may claim both a credit and an exclusion from income in connection with the adoption of an eligible child, but may not claim both a credit and an exclusion for the same expense.

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An individual may claim both a credit and an exclusion from income in connection with the adoption of an eligible child, however, they may not claim both a credit and an exclusion for the same expense. The credit and exclusion are two separate benefits that may be claimed for different expenses related to the adoption.

An Individual May Claim Both a Credit and an Exclusion