No, according to the IRS, An eligible child is an individual who is under the age of 18 or is physically or mentally incapable of self-care. Qualified adoption expenses don't include expenses that a taxpayer pays to adopt the child of the taxpayer's spouse.
For more information, See IRS Topic No. 607 Adoption Credit and Adoption Assistance Programs
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
