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The Internal Revenue Service (IRS) confirmed an important tax benefit for families going through an adoption process.
The Adoption Credit can reach USD 17,670 for each eligible child during 2026, although not the entire amount works as a direct deposit.
The final amount depends on each taxpayer’s tax situation and on the expenses that meet the conditions established by the agency.
How much money can families receive through the Adoption Credit
The Adoption Credit is a tax benefit intended for taxpayers who incurred qualified expenses during an adoption process.
For tax year 2026, the IRS set a maximum of USD 17,670 for each eligible child, an increase from the USD 17,280 limit in effect for 2025.
However, there is a key difference: up to USD 5,120 of the credit may be refundable. This means that that portion can generate a refund even when the taxpayer does not owe enough federal tax to use the full credit.
The maximum amount corresponds to the total credit available, while the refundable portion has its own limit.
The form needed to claim the IRS benefit
To claim the Adoption Credit, one of the key documents is Form 8839, Qualified Adoption Expenses.
This form is filed together with the federal tax return and allows you to report the details related to the child and the adoption expenses that meet the conditions established by the regulations.
The taxpayer must also keep documentation that can support the reported expenses and the adoption situation. Depending on the case, additional requirements related to the child’s identification may apply.
The IRS recognizes identifiers such as the Social Security Number (SSN), the Adoption Taxpayer Identification Number (ATIN), or the Individual Taxpayer Identification Number (ITIN), depending on the circumstances of the adoption.
Which adoption expenses may qualify for the credit
The benefit does not apply indiscriminately to any expense incurred by a family. The regulations establish which costs may be considered qualified adoption expenses.
These may include certain professional fees, court costs, and expenses directly related to the adoption process, as long as they meet the applicable tax conditions.
Before claiming the credit, it is important to keep receipts and records of the expenses and verify that each amount complies with the IRS rules.
Who can access the Adoption Credit in 2026
Not all families receive the benefit automatically. The IRS sets conditions related to the taxpayer, the child, and household income.
For 2026, the credit begins to phase out for taxpayers whose modified adjusted gross income (MAGI) exceeds USD 265,080 and disappears entirely when it reaches USD 305,080 or more.
There are also rules on marital status and filing: in general, married people must file a joint return to claim the credit, although there are specific exceptions provided by the IRS.
Therefore, having adoption expenses does not guarantee receiving USD 17,670. Income, the type of adoption, the expenses incurred, and the tax situation can change the final amount.