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The Internal Revenue Service (IRS) confirmed that families who adopt an eligible child during fiscal year 2026 will be able to access an Adoption Credit of up to 17,670 dollars, of which up to $5,120 are refundable. To receive the benefit, they must complete Form 8839 and meet the income limits established by the agency.
The update comes from the inflation adjustments that the IRS published in October 2025 through Revenue Procedure 2025-32, which incorporates changes from the law known as One Big Beautiful Bill. The refundable amount applies to fiscal year 2026, whose return is filed only in the 2027 tax season.
Who can collect the 5,120 dollars from the Adoption Credit?
The benefit applies to those who have adopted or will adopt a child under 18 years old, or a person with a physical or mental condition that prevents them from caring for themselves. It applies both to domestic adoptions and international ones, as well as special-needs cases.
The total credit can reach $17,670 per child, but it begins to phase out if modified adjusted gross income (MAGI) exceeds $265,080 and is eliminated completely starting at $305,080. The refundable portion — up to $5,120 — is received even if the family does not owe federal taxes.
To access the benefit, the IRS requires:
- Complete Form 8839 and attach it to the tax return (Form 1040)
- Have qualified adoption expenses, such as legal fees, court costs, or travel expenses related to the process
- In adoptions of children with special needs, the family can access the full credit even if it had no expenses
How do families receive this amount and what should they keep in mind?
The final amount each household receives is not fixed: it depends on the adoption expenses claimed, family income, and whether part of the nonrefundable credit has already been used to reduce taxes owed. Therefore, not all families that file Form 8839 will collect exactly $5,120.
Those who cannot use the full credit in one year may carry forward the unused balance for up to five additional years. The IRS recommends keeping all adoption documentation, including expense receipts and records of the process, even if they are not submitted with the return.