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Cornell University reimburses eligible employees for qualified adoption expenses up to $5,000 per adoption ($6,000 for a child with special needs) and a maximum of three adoptions per family. The adoption reimbursement amount is not subject to state or federal withholding but is subject to Social Security and Medicare. More information is available at https://www.irs.gov/pub/irs-irbs/irb97-02.pdf
Eligible employees may apply for reimbursement of qualified adoption expenses. Reimbursement is retroactive from January 1, 2005.
Send the completed adoption assistance form (pdf), with verifying documents and invoices to:
Adoption Assistance Program
Benefit Services
395 Pine Tree Road
Cornell University
Ithaca, NY 14850
“Qualified adoption expenses” as defined by the Internal Revenue Service (IRS) are reasonable and necessary expenses directly related to, and for the principal purpose of, the legal adoption of an eligible child, including:
In addition to federally allowed adoption expenses, qualified expenses eligible for reimbursement through the Cornell University adoption assistance program include:
Adoption expenses reimbursed through resources external to Cornell University will not qualify for reimbursement through the Adoption Assistance Program. In addition, expenses claimed for the purposes of benefiting from the adoption tax credit also will not be considered for reimbursement.
According to the IRS, qualified adoption expenses do not include expenses:
In attempt to simplify the taxation process for Cornell employees, the university is implementing the same rules that meet federal tax guidelines, enabling adoptive parents to arrange their documentation to qualify their expenses for both benefits. As tax rules change, so will the profile of the Adoption Assistance Program, from a tax planning point of view. Visit the IRS [http://www.irs.gov] for additional information.
At the time of placement, you may add your child to your medical, dental, group life and personal accident plans and also establish a 529 New York College Savings Plan. In addition, you may enroll in a flexible spending account. Adding or enrolling the child in these plans may involve deadlines. You will also need to complete an enrollment form and provide a copy of the adoption agreement in order to enroll. Contact the Resource Center at Benefit Services at (607) 255-3936 for more information.