Mp4 | 607
: A credit for qualified expenses paid to adopt an eligible child.
Travel expenses, including meals and lodging while away from home Home study costs by an authorized agency Find out if you qualify for the adoption credit - IRS
: The maximum credit and exclusion is $17,670 per child. 607 mp4
: While the credit was historically non-refundable, it is fully refundable for 2026 (up to $5,120 ).
: The credit begins to phase out for taxpayers with a modified adjusted gross income (MAGI) above $265,080 and is completely unavailable for those earning $305,080 or more. Qualified Adoption Expenses : A credit for qualified expenses paid to
These must be "reasonable and necessary" costs directly related to the legal adoption of an eligible child: Adoption fees and agency fees Court costs and legal/attorney fees
The covers the federal Adoption Credit and Adoption Assistance Programs , which provide tax benefits to help adoptive families offset the costs of legal adoption. Key Benefits : The credit begins to phase out for
: An exclusion from your gross income for employer-provided adoption assistance. Financial Limits (Tax Year 2026)