Idaho State Adoption Assistance Program

Adoption resources on the web:
Adoption information
https://healthandwelfare.idaho.gov/services-programs/children-families/child-and-family-services-and-foster-care/about-adoption
Wednesday’s Child— https://www.idahowednesdayschild.org/

Idaho’s adoption assistance information:
https://healthandwelfare.idaho.gov/services-programs/children-families/child-and-family-services-and-foster-care/adoption-and

Idaho statutes related to adoption:
Title 56 Public Assistance and Welfare, Chapter 8, Hard-to-Place Children 56-801 to 56-806.
https://legislature.idaho.gov/statutesrules/idstat/Title56/T56CH8/

Title 16 Juvenile Proceedings, Chapter 15 Adoption of Children:
https://legislature.idaho.gov/statutesrules/idstat/title16/t16ch15/

Idaho Administrative Code 16.06.01-900:
https://adminrules.idaho.gov/rules/current/16/160601.pdf

In Idaho a child with special needs is a child who cannot or should not be returned to the parents’ home and who has at least one of the following needs or circumstances that may be a barrier to placement or adoption without financial assistance:

• The child has a physical, mental, emotional or medical disability, or is at risk of developing such disability based on known information regarding the birth family and child’s history;
• The child’s age makes it difficult to find an adoptive home; or
• The child is a member of a sibling group that must not be separarted.

The state must make a reasonable but unsuccessful effort to place the child without a subsidy, except in cases where it is not in a child’s best interests due to significant emotional ties with foster parent(s) or relative(s) who are willing to adopt the child.

Specialized rates are established while children are in foster care based upon a ongoing assessment of the child’s circumstances that necessitate special rates as well as the care provider’s ability, activities, and involvement in addressing those special needs. The specialized rates provide $90, $150, or $240 per month in addition to the basic rate.

Adoption assistance will end on the 18th birthday. However, if the youth was adopted on or after their 16th birthday it may extend to their 21st birthday under certain conditions.

Post-adoption services are administered by the Idaho Department of Health and Welfare, Division of Family and Community Services, with services provided based on resources available. Services are provided by the state’s local offices, locate your office here https://healthandwelfare.idaho.gov/offices

Idaho has a subsidized guardianship program, which is only available to children who are currently in the guardianship of the state.

For more information, https://healthandwelfare.idaho.gov/services-programs/children-families/child-and-family-services-and-foster-care/about-kinship-and

Idaho has an adoption expense deduction of legal and medical expenses. The credit is up to $10,000 which is claimed on line 12 of form 39R. Travel expenses are not eligible for this credit. Expenses can be claimed in the year paid, however unsuccessful adoptions are not eligible for this credit. If you had an unsuccessful adoption, you will need to amend your prior year return to add back in the amount that was deducted.