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If you adopted a child for whom a final order of adoption was entered by a Wisconsin court during 2014, you may subtract up to $5,000 of the amount you paid for adoption fees, court costs, and legal fees relating to the adoption. You may include amounts paid during 2012, 2013, and 2014. Don’t count amounts reimbursed under any adoption assistance program. If you adopt more than one child during the year, you may deduct up to $5,000 of adoption expenses for each child.