Adoption Assistance Program Guidelines

Stanford University offers eligible employees adoption assistance that reimburses up to $10,000 per adoption for  "qualified adoption expenses." Any expenses incurred on or after the employee's first day of Stanford University employment, but not before September 1, 2001, are eligible for reimbursement consideration. 

Eligible Employees 

All benefits-eligible faculty and staff working at least 50% FTE or more and with an assignment of at least six (6)  months' duration are qualified to apply for reimbursement under the Adoption Assistance Program. 

If an employee leaves the University, the employee is considered eligible for reimbursement of qualified adoption expenses if the eligible child's placement or the adoption finalization occurred prior to termination. All expenses claimed it must have been incurred while Stanford employed the employee. Claims for reimbursement must be made within 30 days of termination. 

Eligible Child 

An eligible child is:

• Any child under age 18. If the child turned 18 during the year, they are eligible for the part of the year they were under age 18.
• Any disabled individual who is physically or mentally unable to take care of themselves. 
• The adopted child may be the child of the employee's spouse, or domestic partner as long as they meet the above conditions. 

Benefit Amount 

Documented qualified adoption expenses for an eligible child will be reimbursed to a maximum of $10,000 per adoption and up to two adoptions per family. If an employee and his/her spouse or domestic partner both work at  Stanford, the two together are eligible to be reimbursed up to a maximum of $10,000 per adoption and a limit of two adoptions per family ($20,000). 

In the case of the simultaneous adoption of two eligible children, that adoption counts as one adoption, and the maximum reimbursement will be $10,000 for all combined qualified adoption expenses. 

If the employee and their spouse or domestic partner receive adoption assistance from any source other than the  Stanford Adoption Assistance Program for qualified adoption expenses, those same expenses will not be eligible for  reimbursement under the Stanford Adoption Assistance Program.  

Qualified Adoption Expenses 

"Qualified adoption expenses" are reasonable and necessary expenses directly related to, and for the principal purpose of, the legal adoption of an eligible child.

Qualified adoption expenses include: 

• Adoption fees,
• Attorney fees,
• Court costs,
• Travel expenses (including meals and lodging) while away from home, and
• Re-adoption expenses relating to an international adoption 

Qualified adoption expenses don't include expenses:

• For which you received funds under any state, local, or federal program;
• That violates state or federal law;
• For carrying out a surrogate parenting arrangement,
• Reimbursed by your employer or otherwise; or
• Allowed as a credit or deduction under any other federal income tax law provision.

Reimbursement Procedures 

Eligible employees may apply for reimbursement of qualified adoption expenses upon placement of the eligible child in the employee's home. Applications for reimbursement must be made within six (6) months following the finalization of the adoption. 

In the case of an unsuccessful adoption, qualified adoption expenses may be reimbursed with authorizing documentation. The reimbursement will be considered part of the maximum amount allowed per employee.  

The online reimbursement form can be submitted via the Adoption Assistance Program Application.

Tax Treatment of Adoption Reimbursement 

Information provided here is not intended to be tax advice or legal advice. You should consult with your tax and/or legal advisors prior to participation.  Adoption benefits paid under the program will be excluded from your income for federal income tax purposes to the extent permitted under the Internal Revenue Code. The employee is responsible for understanding the tax treatment of reimbursements under this program and for claiming the applicable income exclusion by filing Form 8839 with your federal income taxes. [Form 8839 and instructions are available from the IRS and on the IRS website at www.irs.gov.