En esta noticia
Families who adopt a child may qualify for federal tax relief through the Adoption Tax Credit, a program administered by the Internal Revenue Service (IRS). For the 2026 tax year, the credit can cover up to $17,670 in qualified adoption expenses per eligible child, with a refundable portion of up to $5,120.
The refundable amount is particularly relevant for taxpayers whose federal income tax liability is lower than the credit they qualify for. However, the maximum is not an automatic payment: the amount a family receives depends on its eligibility and qualifying expenses.
Families will claim this benefit when filing their 2026 federal income tax returns in 2027, covering eligible adoption expenses and income from the 2026 tax year.
Which adoption expenses qualify for the IRS tax credit?
The Adoption Tax Credit is designed to help families cover reasonable and necessary expenses directly related to the legal adoption of an eligible child. According to the IRS, these costs can include:
- Adoption fees and other expenses directly related to the legal process.
- Attorney fees incurred during the adoption.
- Court costs associated with finalizing the adoption.
- Travel expenses, including meals and lodging when traveling for adoption-related purposes.
- Home study fees and certain other expenses paid before an eligible child has been identified.
Not every expense qualifies. Costs reimbursed by an employer or paid through a federal, state or local assistance program generally cannot be claimed again as eligible adoption expenses. Expenses related to adopting a spouse’s child or to a surrogacy arrangement are also excluded.
The maximum credit applies separately to each eligible child, although taxpayers must account for amounts previously claimed for the same adoption.
Who qualifies for the Adoption Tax Credit in 2026?
Eligibility depends on the child, the taxpayer’s income and the circumstances of the adoption.
The IRS generally considers a child eligible if they are under 18 years old or are physically or mentally unable to care for themselves. The credit can apply to domestic and international adoptions, as well as adoptions through public or private foster care.
Income is another key factor. For the 2026 tax year, the IRS sets the following modified adjusted gross income (MAGI) thresholds:
- $265,080 or less: taxpayers may qualify for the full credit.
- Between $265,081 and $305,079: the available credit is reduced.
- $305,080 or more: taxpayers generally cannot claim the credit.
Married taxpayers generally must file a joint return, although exceptions apply in certain circumstances. Families adopting a child with special needs may qualify for the full credit even if they did not pay qualifying adoption expenses, provided the applicable requirements are met.
How to claim the adoption benefit
Eligible taxpayers must complete IRS Form 8839, Qualified Adoption Expenses, and attach it to their federal income tax return. For the refundable portion in 2026, the IRS also requires Schedule 3-A (Form 1040).
The credit is subject to specific rules about when expenses can be claimed, particularly for international adoptions and adoptions that have not yet been finalized. Families should consult the IRS instructions to determine the appropriate tax year and amount.