This benefit is available to a student who: 1) is in years one through seven of an Arts & Sciences doctoral program, 2) is fully funded, 3) has adopted a child who is under the age of 18, and 4) has finalized the adoption process within the past six months. This benefit provides a one-time reimbursement of up to $5,000 for expenses incurred on or after the parent's first day of enrollment in GSAS. There is a limit of one $5,000 reimbursement per adopted child, even if both parents are GSAS students.
The reimbursement will appear in the student's account. (No federal, state, or city taxes will be withheld, but the amount is treated by the IRS as taxable income.) For a student to qualify for this benefit, the adopted child may not be the child of the student's spouse or same-sex domestic partner.
Eligible Adoption Expenses
Qualified adoption expenses include reasonable and necessary adoption fees, court costs, attorney fees, and other expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. These may include:
- Public or private adoption agency fees permitted or required under the law of the state having jurisdiction over the adoption
- Legal and court fees
- Fees for medical and hospital services provided to the child that are not otherwise covered by insurance
- Traveling expenses associated with the adoption, including transportation, meals, and lodging
- Immigration, child's immunization, and translation fees
- Temporary foster care charges provided before placement of the eligible child in the student's home
Qualified expenses do not include:
- Any expenses that violate state or federal law
- The costs of carrying out any surrogate parenting arrangement
- Expenses for the adoption of your spouse's or same-sex domestic partner's child
- Costs paid using funds received from any federal, state, or local program
- Expenses allowed as a credit or deduction under any other federal income tax rule
- Expenses already paid or reimbursed by another party
Applying for the Adoption Assistance Reimbursement
To apply for reimbursement, students must submit an application form, paperwork that demonstrates that a legal adoption has been finalized, and acceptable documentation of eligible expenses (i.e., original itemized bills accompanied by receipts or canceled checks) to the GSAS Business Office in 109 Low Library. Students must apply for reimbursement within six months of the date an adoption becomes final, or they will not be eligible for the reimbursement.