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Contra Costa California Form 5330: What You Should Know

ADOPT-230, Form for Parent. A.3.1 FULL NAME OF PLACE OF EMERGENCY TRANSPLANTATION A.3.2 FULL NAME OF PLACE OF EMERGENCY TRANSPLANTATION A.3.3 AMOUNT YOU WILL PAY A.3.4 AMOUNT YOU WILL PAY A.3.5 FEDERAL TAX ASSESSMENT A.3.6 FULL NAME OF REPORTER A.3.7 FULL NAME OF REPORTER'S SOURCE 1. If you intend to report on a different form, use that form. See Appendix A. The other forms do not apply or need to be provided. Advancement of Policy A.1. If you have adopted a child, you may need to report on a different form. See if you need to report on a Form 8888-MISC. If you don't see that form, and you have adopted a child through a family or foster care placement, see Appendix B for information about adoption through non-profit agencies.  Also see A.2, below. Also see the page about adopting from other countries if you don't live in the United States. Adoption Agreements — Other A.1. If you adopt a child outside the United States, you report the full adoption expenses in Part I (Form 8888-MISC) of the Form 8886-B. Form 8888-MISC is attached to the application for the child (Form 8690). See the page for adoptions from other countries and countries other than the United States, and A.2, above. Adoption Agreements — State Based A.2. Report the adoption expenses on a form that you can use to report the adoption expenses on federal tax returns. See Appendix B. This form is used to report adoption expenses. 1. If you adopt from a foreign county, you do not report the 9,700 adoption tax credit in Part I, Part II, the other filing schedules on Schedule C (Form 1040 or 1040A). The adoption tax credit is not included in the total amount for Part II. If the payment of adoption tax is not received by the tax administrator within 15 months after the child is adopted, any portion of the tax refund or additional amount due that has not yet been paid is nontaxable.

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