En esta noticia
The Internal Revenue Service (IRS) has started issuing automatic refunds to taxpayers who claimed an adoption tax credit carryforward from tax years 2020 through 2024. The agency announced on Friday, October 16, 2026, that more than 50,000 taxpayers are receiving refunds under the updated interpretation of federal tax law.
The change allows eligible families to use unused adoption tax credits from prior years to increase the refundable portion of the credit on their 2025 tax return. It applies to tax year 2025 only, and it does not make older carryforwards refundable in later years. The IRS expects to complete the refund process for most eligible taxpayers by the end of 2026.
Who qualifies for the adoption tax credit refunds?
The refunds apply to taxpayers who meet the conditions established under the revised interpretation of the adoption tax credit rules. The key requirement is having an eligible adoption tax credit carryforward from 2020 through 2024 that can increase the refundable amount for the 2025 tax year.
Under the Treasury Department’s interpretation, prior-year carryforwards can increase the refundable portion of the credit claimed for 2025, subject to a $5,000 limit per qualifying child.
This limit does not mean that every family will receive $5,000. The amount, if any, depends on the taxpayer’s circumstances and the credit available under the applicable rules.
How will the IRS issue the refunds?
The IRS is adjusting the accounts of affected taxpayers and issuing any resulting refunds automatically. Most eligible taxpayers do not need to file an amended tax return to receive the additional credit.
Taxpayers who filed their 2025 returns before April 15, 2026, will generally receive any applicable adjustment automatically. Those who filed under an extension, or whose accounts have identity theft indicators, freezes, dependency conflicts or other unresolved issues, may be reviewed later in 2026 after their returns are processed or the account problems are resolved.
The agency began making these adjustments in late September and will continue until the process is complete.
What if my return did not include the carryforward?
There is one important exception. If a taxpayer’s 2025 return did not include the prior-year adoption credit carryforward, the IRS may not have enough information to make the adjustment on its own. In that case, the taxpayer may need to file an amended return to correct the carryforward information.
How will families know if they are receiving a refund?
The IRS generally sends a notice within 30 days of adjusting an account. The notice explains the changes made and indicates whether the adjustment resulted in a refund or whether the amount was applied to another tax or non-tax debt.
Recipients should review the notice carefully, compare it with their 2025 tax return and keep the document with their tax records.
Taxpayers can also use their IRS Individual Online Account to review tax records, check refund information and access official notices securely.
Families seeking additional details about eligibility and the adoption tax credit can consult the IRS’s official adoption credit information page.