En esta noticia
The Internal Revenue Service (IRS) confirmed that families who adopt an eligible child may receive a refund of up to US$ 5,120 per child through the Adoption Credit during fiscal year 2026. The figure represents an increase from the US$ 5,000 in effect in 2025.
The adjustment responds to the inflation indexing established by the law known as One, Big, Beautiful Bill. The refundable amount is deposited into the taxpayer’s bank account when the tax return is processed.
What is the Adoption Credit and how much did it increase in 2026?
The Adoption Credit covers reasonable expenses related to the process, such as legal fees, court costs, and travel. For 2026, the total cap on qualified expenses rose to US$ 17,670 per child, up from US$ 17,280 in 2025.
Of that total, the IRS allows a refundable portion of up to US$ 5,120 per child. The rest of the credit, which is nonrefundable, can be carried forward for up to five years, but it does not generate a cash refund.
Who can claim the refund and how is it processed?
To access the benefit, the taxpayer’s modified adjusted gross income (MAGI) must fall within the limits set by the IRS for each tax year. Above that threshold, the credit is gradually reduced until it disappears.
Those who adopted a child with special needs, certified by a state or tribal government, may qualify for the full credit even if they had no expenses. The process is completed with Form 8839 attached to the tax return.
Requirements
- MAGI income within the limit allowed by the IRS.
- Adoption finalized or in process, as applicable.
- Submission of Form 8839 with the return.
- Documentation proving the adoption or special needs status.