Adoption Credit Calculator 2026
The 2026 Adoption Credit is up to $17,670 per child, with up to $5,120 refundable per child. Enter expenses, children, special-needs status and MAGI.
Last updated: October 27, 2026
Nonrefundable unused credit may carry forward up to 5 years.
The refundable portion is not more than the total credit after any MAGI phase-out reduction.
Special-needs eligibility and Form 8839 year-of-finality rules require official documentation.
FAQ
What is the 2026 maximum?
Up to $17,670 per qualifying child.
How much can be refundable?
Up to $5,120 per qualifying child for 2026, subject to the credit and filing rules.
What is a special-needs adoption?
A state or tribal authority determines the child meets the special-needs criteria; the full credit may apply even without paid expenses.
How does the MAGI phase-out work?
Full credit is available through $265,080; it reduces through $305,079 and is unavailable at $305,080 or more.
When do I claim expenses?
Domestic, foreign, in-progress and final adoptions have different Form 8839 timing rules; this estimate does not determine the year.
Can unused credit carry forward?
The IRS says unused nonrefundable credit may carry forward for up to five years.
Methodology
For 2026, qualified expenses are capped at $17,670 per qualifying child; up to $5,120 per child is refundable, and unused nonrefundable credit may carry forward up to five years. Rev. Proc. 2025-32 §4.04 sets the MAGI phase-out: full credit at $265,080 or less, reduced from $265,081 through $305,079, and unavailable at $305,080 or more. The IRS adoption page confirms special-needs adoptions may claim the full credit even without paid qualifying expenses when a state or tribal authority makes the determination.
This estimate allocates entered expenses across children equally for a per-child cap display; it does not determine Form 8839 year-of-finality, prior-year credit subtraction, employer reimbursements, tax liability or carryforward schedule. Complete Form 8839 for a return.
Sources: IRS Rev. Proc. 2025-32 §4.04; IRS Adoption Credit page; Form 8839 instructions — accessed October 2026Last updated: October 27, 2026 · Reviewed against official IRS guidanceContinue with OBBBA Tax Center