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ADOPTION EXPENSES If you adopted a child for whom a final
order of adoption was entered by a Wisconsin court during
2005, 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 2003, 2004, and 2005.
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.
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