Rule 9-110.Accounting report
Last amended July 1, 2007 · Current through June 1, 2026 · Last verified September 8, 2026
Full Text of Rule 9-110
Amendment History
Maryland publishes each rule’s adoption and amendment record as a bracketed “Credits” note beneath the rule, giving the date of each Rules Order and the date it took effect. It is reproduced verbatim below.
[Adopted June 5, 1996, eff. Jan. 1, 1997. Amended June 4, 2007, eff. July 1, 2007.]
Plain-English Summary
Money changing hands around an adoption is the thing Maryland watches most closely, and this is the rule that makes it visible. In an independent adoption — unless the adopting parent is a stepparent or a relative — each petitioner must file an accounting report before a final judgment of adoption is entered.
The report covers four things: every payment or disbursement of money or anything of value, including benefits in kind, made by or for any petitioner in connection with the adoption; the approximate date of each; the name of the payee and the beneficiary; and the amount, or the reasonable value of a benefit provided. The court may require documentation to back it up.
Frequently Asked Questions
Who has to file an accounting report in a Maryland adoption?
Each petitioner in an independent adoption, unless the adoption is by a stepparent or a relative of the person being adopted.
What has to be reported?
Every payment or disbursement of money or anything of value, including benefits in kind, made by or on behalf of any petitioner in connection with the adoption — with the approximate date, the payee and beneficiary, and the amount or reasonable value.
When is the accounting report due?
Before the entry of a final judgment of adoption.
Do I have to produce receipts?
You may have to. The rule allows the court to require the production of documentation to substantiate the accounting report.