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Families adopting a child may qualify for a federal tax credit of up to $17,670 per eligible child for the 2026 tax year. The credit includes a refundable portion of up to $5,120; therefore, eligible taxpayers may receive part of the money even if they do not owe that much in federal income taxes.

The new limits apply to the 2026 tax year, so families will claim the credit when they file their tax returns in 2027. The amounts were adjusted for inflation under the tax changes introduced by the One Big Beautiful Bill Act.

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IRS will grant up to $5,100 to families with three qualifying children who have completed Form 1040 and meet the income limits

How much is the adoption tax credit in 2026?

The maximum credit increases from $17,280 in 2025 to $17,670 in 2026. The refundable portion also rises from $5,000 to $5,120 per eligible child.

The credit can help cover adoption costs such as agency fees, attorney fees, court costs, and travel expenses. However, the amount a family can claim depends on its eligible expenses and income, among other requirements.

Who qualifies for the adoption tax credit?

The credit is available for eligible domestic and international adoptions, including private and foster care adoptions. The child must generally be under 18 or unable to care for themselves due to a physical or mental condition.

Income limits also apply

For 2026, the credit begins to phase out when modified adjusted gross income exceeds $265,080 and is no longer available at $305,080 or more. Married taxpayers generally must file jointly to claim the credit, although exceptions may apply.

The new limits apply to the 2026 tax year, so families will claim the credit when they file their tax returns in 2027.
The new limits apply to the 2026 tax year, so families will claim the credit when they file their tax returns in 2027. Fuente: ShutterstockShutterstock

How to claim the adoption tax credit in 2027

Eligible taxpayers must complete Form 8839, Qualified Adoption Expenses, and attach it to their federal tax return. The year in which expenses can be claimed depends on whether the adoption is domestic or international and when the adoption is finalized.

For domestic adoptions, expenses may generally be claimed in the year the adoption is finalized or, if it is still in progress, the following year. For international adoptions, expenses are generally claimed once the adoption is final. Families should check the IRS rules to determine when their expenses qualify.