U.S. · 2026 tax year
Adoption tax credit 2026 calculator.
Estimate your 2026 federal adoption credit from your expenses and income, and see the part that is refundable.
For 2026 the adoption credit is up to $17,670 per child. It phases out between $265,080 and $305,080 of MAGI, and up to $5,120 of it is refundable, a change from the 2025 law.
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How this is calculated
The base credit is your qualified expenses up to $17,670 per child, or the full $17,670 for a special needs adoption of a U.S. child that becomes final in the year. If MAGI is above $265,080, the credit shrinks in proportion: it is gone at $305,080 (Rev. Proc. 2025-32 section 4.04). Up to $5,120 of the credit is refundable (section 23(a)(4), added by P.L. 119-21), figured separately for each child. The nonrefundable rest can only reduce tax you owe and carries forward for up to 5 years.
Timing rules matter: expenses for a foreign child count only once the adoption is final, and expenses for a U.S. child are generally claimed in the year after they are paid if the adoption is not yet final. Stepchild adoptions and surrogacy costs do not qualify.
Worked example
$20,000 of expenses, MAGI $285,080. Base credit $17,670. MAGI is $20,000 into the $40,000 phase-out, so you keep 50%: $8,835. Refundable part: $5,120; the other $3,715 is nonrefundable.
Special needs adoption, MAGI $120,000. Full credit $17,670, with $5,120 refundable, whatever the expenses.
Employer help
An employer adoption assistance program can exclude up to the same $17,670 from your income, phased out over the same MAGI range (Rev. Proc. 2025-32 section 4.18). You cannot use the same expenses for both the credit and the exclusion.
Sources
Primary sources opened and checked on October 26, 2026. Figures are for tax year 2026 unless a source says otherwise.
Common mix-ups
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Often assumedSince the 2025 law, the whole adoption credit is refundable.
What the source saysRev. Proc. 2025-32 section 4.04(3) sets the refundable amount at $5,120 for 2026. Only that part can be refunded; the rest is nonrefundable and carries forward. [1]
Checked against these sources on .
Frequently asked questions
What is the adoption tax credit for 2026?
Up to $17,670 per eligible child, and the same amount for a special needs adoption of a U.S. child.
Is the adoption credit refundable in 2026?
Partly. Up to $5,120 per child is refundable. The rest is nonrefundable and carries forward up to 5 years.
At what income does the adoption credit phase out?
It begins to shrink above $265,080 of modified AGI and is gone at $305,080.
What expenses qualify?
Adoption fees, attorney fees, court costs and travel including meals and lodging. Surrogacy costs, expenses for adopting your spouse's child and anything reimbursed do not.
Which year do I claim it for a foreign adoption?
The year the adoption becomes final, or the year you pay if you paid after finality.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules change and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.