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  • Adoption Assistance Program

    This no-cost program provides support to employees who are adopting a child age 18 years or younger. You’re eligible to participate if you work at least 20 hours per week, and there’s no waiting period.

    Here’s how the program works:

    1. The Adoption Assistance Program will reimburse you for up to $6,000 for expenses related to each successfully adopted child. There’s a lifetime maximum of $20,000.
    2. Qualifying adoption expenses include:
      • Agency and placement fees
      • Legal fees and court costs
      • Temporary foster care costs
      • Immigration and immunization fees
      • Transportation and lodging expenses
      • Medical expenses of the child and/or birth mother

      A letter from the adoption agency or attorney is sufficient proof of eligible expenses for reimbursement.

    3. Non-qualifying adoption expenses include those:
      • Incurred in violation of state or federal law
      • Paid for carrying out any surrogate parenting arrangement
      • Connected with the adoption of your spouse's child
      • Paid with funds received from any federal, state, or local program
      • Allowed as a credit or deduction under any other federal income tax rule
      • Reimbursed under another employer program
    4. Complete an Adoption Assistance Reimbursement Form. You can submit expenses for reimbursement as of the day the birth mother surrenders parental rights to the adoption agency or a governmental entity terminates parental rights. See the “Attorney Sample Letter” attached to the Adoption Assistance Reimbursement Form.
    5. EMC Payroll will withhold Social Security, Medicare, and federal unemployment tax from your reimbursement. Expenses are not subject to federal or state tax withholding. However, based upon your family adjusted gross income, you may owe federal and state income tax on this reimbursement income when you file your tax returns.
      • Your W-2 form will report your reimbursement amount.
      • You will then compute any federal income tax owed on IRS Form 8839 when you file your return.
      • For more information regarding taxability, go to the IRS Forms and Publications website and enter the form or publication number in the "Search Forms and Publications" box.
        • IRS Form 8839, “Qualified Adoption Expenses”: Compute your tax liability and attach to your federal tax return
        • IRS Form W-7A, “Application for Taxpayer Identification Number for Pending U.S. Adoptions”: Use until you are able to obtain a Social Security number for your adoptive child

    Legal Assistance with Adoption

    An experienced adoption attorney can coordinate the adoption process, clarify the relevant adoption regulations in your state, and help you develop a practical and legally secure plan tailored to your specific needs. Assistance can include:

    • Working with in-state, out-of-state, and international adoption agencies
    • Using the Internet as a resource for finding birth parents
    • Conducting an advertising campaign
    • Using other networking techniques

    Contact Live and Work Well at 1-866-808-5062 or visit access code: emc.