United States Adoption Credit limits for 2026
United States Adoption Credit rules include an annual maximum, a potentially refundable portion and a modified-income phaseout range.
- Maximum credit, 2026
- $17,670IRS, Revenue Procedure 2025-32
- Amount used for refundable portion, 2026
- $5,120IRS, Revenue Procedure 2025-32
- Phaseout begins above modified AGI
- $265,080IRS, Revenue Procedure 2025-32
- Completely phased out at modified AGI
- $305,080 or moreIRS, Revenue Procedure 2025-32
Maximum credit
For tax years beginning in 2026, the Adoption Credit for adoption of a child with special needs is $17,670. For other adoptions, the maximum credit is qualified adoption expenses up to $17,670. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Modified-income phaseout
The available Adoption Credit begins to phase out for taxpayers with modified adjusted gross income above $265,080. It is completely phased out at modified adjusted gross income of $305,080 or more. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Potentially refundable portion
For 2026, the amount used to determine the portion of the Adoption Credit that may be refundable is $5,120. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Scope
This guide reports annual credit limits and income boundaries. It excludes an individual eligibility decision, expense qualification, claim timing, carryforwards and employer assistance treatment. General information only, not personalised tax advice.