En esta noticia
Adopting a child can involve substantial expenses, from legal procedures to travel and administrative fees. To help offset some of these costs, the Internal Revenue Service (IRS) offers a tax benefit that allows eligible families to claim up to $17,670 per qualifying child for tax year 2026.
The benefit, known as the Adoption Tax Credit, applies to international, domestic, private and public foster care adoptions. However, not every family automatically qualifies for the maximum amount. Eligibility depends on the type of adoption, the expenses incurred and the taxpayer’s modified adjusted gross income.
Although the credit applies to adoptions and eligible expenses during 2026, families will claim it when they file their federal income tax returns in 2027.
There is also a partially refundable component. For tax year 2026, up to $5,120 per eligible child can be refunded, even if the taxpayer does not owe that much in federal income taxes.
Who qualifies for the IRS adoption tax credit in 2026?
The IRS establishes several requirements for families seeking to claim the benefit. The first is having qualified adoption expenses for an eligible child.
To qualify, the child generally must be:
- Under 18 years old when the adoption takes place.
- Physically or mentally incapable of taking care of themselves, regardless of age.
There is also an income requirement. For tax year 2026, the IRS uses the taxpayer’s modified adjusted gross income (MAGI) to determine whether the full credit is available.
The income thresholds are:
- $265,080 or less: taxpayers may claim the full credit for which they qualify.
- Between $265,081 and $305,079: the available credit is gradually reduced.
- $305,080 or more: taxpayers cannot claim the credit.
Married taxpayers generally must file a joint return to qualify, although the IRS provides exceptions for certain circumstances.
Which adoption expenses can families include?
The tax benefit is designed to cover reasonable and necessary costs directly related to the legal adoption of a child.
According to the IRS, eligible expenses include:
- Adoption agency fees and other adoption-related charges.
- Attorney fees and court costs.
- Travel expenses, including meals and lodging, when traveling for the adoption.
- Home study fees and other costs incurred before identifying a child.
- Additional expenses directly connected to the legal adoption process.
However, some payments are excluded. Families cannot claim expenses related to adopting a spouse’s child, surrogate parent arrangements or costs already reimbursed by an employer or paid through a federal, state or local government program.
The same expense also cannot be used to claim another federal tax credit or deduction.
How much of the $17,670 can the IRS actually refund?
One of the most important distinctions is that the maximum adoption credit is not entirely refundable.
For tax year 2026, the IRS allows up to $5,120 per qualifying child to be refundable. This means eligible taxpayers may receive that portion even if their federal income tax liability is lower than the credit amount.
The remaining nonrefundable portion can generally be carried forward for up to five years. Any amount that remains unused after that period is forfeited.
The maximum amount applies separately to each eligible child, not once per household or per calendar year. However, if a family has already claimed part of the credit for the same adoption in a previous tax year, that amount must be deducted from the remaining available credit.
There is also a special provision for children with special needs. If a state or federally recognized Indian tribal government determines that an eligible U.S. child has special needs under the IRS rules, the family may qualify for the full credit even if it did not pay qualified adoption expenses.
When and how to claim the adoption credit
Families who meet the requirements must complete Form 8839, Qualified Adoption Expenses, and attach it to their federal income tax return. For the refundable portion of the 2026 credit, taxpayers must also complete Schedule 3-A (Form 1040).
Because this article concerns the 2026 tax year, eligible taxpayers will generally claim the credit when they file their returns in 2027.
The form requires information about the child and the eligible expenses. Taxpayers can identify the child using a Social Security number, an Adoption Taxpayer Identification Number (ATIN) or an Individual Taxpayer Identification Number (ITIN), depending on the circumstances.
The timing depends on the type of adoption. For domestic adoptions that have been finalized, eligible expenses can generally be claimed in the year they are paid. If a domestic adoption is still in progress, the credit is generally claimed the following year. For international adoptions, eligible expenses are claimed in the year the adoption becomes final.
The IRS also allows certain employer-provided adoption benefits to be excluded from taxable income. However, families cannot use the same expenses to claim both the income exclusion and the adoption credit.
Before filing, taxpayers should keep receipts, court documents and other records supporting their adoption expenses. The IRS recommends reviewing the eligibility rules and Form 8839 instructions to determine the amount they can claim.