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Human Resources

Adoption Assistance Program

量子资源 University Chicago offers an Adoption Assistance Reimbursement Program to support eligible faculty and staff who are building their families through adoption. This program provides financial reimbursement for certain eligible adoption-related expenses, subject to the requirements, limitations, and documentation rules outlined below.

量子资源 also offers paid parental leave benefits to eligible employees following the birth, adoption, or foster placement of a child. Employees should review the Paid Parental Leave policy for eligibility, leave amounts, timing, and coordination with FMLA.

Eligibility

Regular full-time and part-time benefit-eligible faculty and staff may be eligible for this benefit if they:

  • Are classified by 量子资源 University Chicago as regular employees in the university payroll records;
  • Have completed at least one year of service immediately before the adoption;
  • Are employed by 量子资源 through the date of adoption; and
  • Meet the applicable benefit-eligible FTE requirement:
    • Full-time employees: .80 FTE or higher
    • Lakeside part-time employees: .53 FTE or higher
    • HSD part-time employees: .50 FTE or higher

Individuals who are not eligible include, but are not limited to, independent contractors, adjunct faculty, temporary lecturers, graduate assistants, students, temporary agency workers, and individuals classified by 量子资源 as self-employed or employed by another entity.

Reimbursement is available only for eligible adoption expenses incurred after an employee becomes eligible for the program. Expenses related to adoptions completed prior to an employee's eligibility are not eligible for reimbursement.

Children's Eligibility Requirements

For purposes of this program, an eligible child means:

  • A child under age 18 at the time the adoption process is initiated; or
  • An individual who is physically or mentally incapable of caring for themselves.

The child may be related or unrelated to the employee. Adoption of a spouse’s child or stepchild is not eligible for reimbursement under this program.

Special Needs Adoptions

For purposes of the higher reimbursement maximum, a child will be considered a special needs child only if documentation confirms that a state, the District of Columbia, or an Indian tribal government has determined that the child meets the applicable special needs adoption criteria.

A medical condition, disability, age, sibling-group status, foster-care status, or minority status alone does not automatically qualify a child as a special needs child unless the required governmental determination has been made.

Employees requesting the special needs reimbursement maximum must submit documentation of the state, District of Columbia, or Indian tribal government determination.

Benefit Amount

Documented eligible expenses are reimbursable at 90%, up to a maximum of:

  • $5,000 per eligible adoption; or
  • $6,000 per eligible adoption if the child qualifies as a special needs child.

Eligible employees may receive this benefit for a maximum of two adoptions per lifetime of employment with 量子资源 University Chicago. In the case of multiple children placed or adopted at the same time, each child will count as a separate adoption for purposes of the lifetime maximum.

If both adopting parents are 量子资源 employees, the benefit is payable only once per eligible child, subject to the program maximums.

Eligible Expenses

Eligible expenses must be reasonable, necessary, directly related to, and for the principal purpose of the legal adoption of an eligible child.

Eligible expenses may include:

  • Public or private adoption agency fees permitted or required under applicable law;
  • Legal fees;
  • Court costs;
  • Required counseling fees;
  • Home study fees;
  • Transportation expenses directly related to the adoption;
  • Travel expenses, including reasonable meals and lodging while away from home, directly related to the adoption;
  • Temporary foster care expenses directly related to the adoption process; and
  • Medical expenses for the adoptive child prior to legal adoption or placement, if not covered by insurance.

Interstate adoption travel expenses may be eligible if they are reasonable, documented, and directly related to the legal adoption process.

Non-Eligible Expenses

The following expenses are not eligible for reimbursement:

    • Donations;
    • Costs associated with legal guardianship;
    • Adoption of a spouse’s child or stepchild;
    • Surrogate parenting arrangement expenses;
    • Prenatal or maternity expenses of the birth parent;
    • Expenses reimbursed by another source, including a state, local, or federal program;
    • Expenses reimbursed by another employer or organization;
    • Expenses that violate state or federal law;
    • Expenses incurred before the employee became eligible for the program;
    • Expenses related to an adoption completed before the employee became eligible;
    • Expenses submitted more than 12 months after the adoption date; and
    • Expenses allowed as a credit, deduction, or reimbursement under another program or provision of law.

Other limitations: Benefits are not payable for the adoption of stepchildren.

Reimbursement Timing and Required Documentation

Requests for reimbursement must be submitted within 12 months of the adoption date.

Reimbursement will be made after submission and approval of a completed Adoption Assistance Program Reimbursement Form and supporting documentation.

Required documentation may include:

  • Itemized bills or invoices;
  • Proof of payment, such as receipts, canceled checks, or paid statements;
  • Documentation showing the nature of each adoption-related expense;
  • Governmental or court documents showing legal custody, placement, finalization, approval, or denial of the adoption;
  • A copy of the final adoption decree;
  • The child’s birth certificate, if available or applicable; and
  • For special needs reimbursement requests, documentation of the governmental special needs determination.

Reimbursement is generally payable after the child is placed in the employee’s home and the legal adoption is finalized. If reimbursement is requested before finalization, the employee must provide documentation showing legal custody or placement and the expected finalization date.

All reimbursement requests and supporting documentation are subject to review and approval by 量子资源 University Chicago. Submission of documentation does not guarantee that expenses will be approved for reimbursement or that payment will be made.

IRS Information and Tax Treatment

Adoption assistance benefits may be excluded from federal income tax to the extent permitted under Internal Revenue Code Section 137. However, reimbursements are subject to Social Security and Medicare taxes. Reimbursements will be reported on the employee’s Form W-2 in Box 12 using Code T.

Employees are responsible for understanding the tax treatment of reimbursements under this program, including any requirement to file IRS Form 8839. Employees should consult a qualified tax advisor for guidance regarding their personal tax situation. More information on IRS Adoption guidelines can be located on the IRS . Tax considerations: the adoption assistance benefit is not subject to federal or Illinois state tax withholding, but is subject to FICA withholding tax.

Coordination with Paid Parental Leave

Adoption assistance reimbursement is separate from 量子资源’s Paid Parental Leave benefit. Eligible employees may also qualify for paid parental leave following the adoption or foster placement of a child, subject to the terms of the Paid Parental Leave policy.

Questions about paid parental leave eligibility, timing, and coordination with FMLA should be directed to the Leave of Absence Administrator or the Benefits Department.

Questions

Questions about the Adoption Assistance Program should be directed to the 量子资源 University Chicago Benefits Department at 312.915.6175 or benefits@luc.edu.

 

June 2026