About the Adoption Tax Credit Calculator
This adoption tax credit calculator estimates the federal credit you can claim on Form 8839 for qualified adoption expenses — reasonable adoption fees, court costs, attorney fees and travel — for an eligible child. Choose the 2026 or 2025 tax year, enter your expenses, your modified adjusted gross income (MAGI) and your tax liability, and it works out the credit after the income phase-out, how much is refundable, how much of the rest you can use this year and how much carries forward.
For 2026 the maximum credit is $17,670 per child ($17,280 for 2025). It begins to phase out when MAGI exceeds $265,080 and disappears at $305,080 (2025: $259,190 to $299,190). Since the One Big Beautiful Bill Act, up to $5,120 per child for 2026 ($5,000 for 2025) is refundable, so families with little tax can still receive part of the credit as a refund; the non-refundable remainder can be carried forward for up to five years.
The calculator handles one child at a time. For a child with special needs whose adoption became final in the year, you can claim the full maximum even if you paid little or nothing. It assumes you are not filing married filing separately and that expenses reimbursed by an employer have been left out; for a domestic adoption, expenses paid before the year the adoption is final are claimed in the following year.
With the default inputs, the adoption credit after phase-out is $17,670.00. Change any value above to recalculate instantly.
How to use the adoption tax credit calculator
- 1Pick the tax year in which you will claim the credit.
- 2Enter your qualified adoption expenses for the child, excluding employer reimbursements.
- 3Tick special needs if a state determined the child has special needs and the adoption became final.
- 4Enter your MAGI and the tax left after your other non-refundable credits.
- 5Read the credit, the refundable part, what you can use now and the carryforward.
Formula and method
Form 8839 starts with the per-child dollar limit ($17,670 for 2026, $17,280 for 2025) less any credit already taken for the same child, and compares it with your qualified expenses. A finalized special-needs adoption uses the full remaining limit regardless of expenses. The result is reduced proportionally once MAGI exceeds the phase-out start ($265,080 for 2026, $259,190 for 2025) across a $40,000 range.
Up to $5,120 per child (2026; $5,000 for 2025) of the credit is refundable and reported on Form 1040 line 30. The rest is non-refundable: together with any carryforward it can only reduce your tax to zero, using the tax left after other credits. Whatever cannot be used this year carries forward for up to five years.
- MAGI
- AGI plus excluded foreign earned income, housing and possession income
- start
- Phase-out threshold: $265,080 (2026) or $259,190 (2025)
- Refundable cap
- $5,120 (2026) or $5,000 (2025) per child
Worked examples
$20,000 of expenses, MAGI $150,000 (2026)
Expenses exceed the $17,670 limit, and MAGI is below the phase-out, so the full $17,670 applies. $5,120 is refundable; of the remaining $12,550, $8,000 offsets your tax and $4,550 carries forward. Your benefit this year is $13,120.
Halfway through the phase-out
MAGI of $285,080 is $20,000 into the $40,000 phase-out range, so the credit is cut by 50% to $8,835. $5,120 is refundable and the other $3,715 is fully used against your $8,000 of tax.
Special-needs adoption finalized in 2025
A finalized special-needs adoption gets the full $17,280 for 2025 even though only $3,000 was spent. $5,000 is refunded, $2,000 wipes out your tax and the remaining $10,280 carries forward for up to five years.
Frequently asked questions
How much is the adoption tax credit for 2026?+
The maximum is $17,670 per eligible child for 2026, up from $17,280 for 2025. It phases out for MAGI between $265,080 and $305,080, and up to $5,120 of it is refundable.
Is the adoption tax credit refundable?+
Partly. The One Big Beautiful Bill Act made up to $5,000 per child refundable starting with 2025 returns, indexed to $5,120 for 2026. The rest is non-refundable and can be carried forward for up to five years.
What counts as a qualified adoption expense?+
Reasonable and necessary adoption fees, court costs, attorney fees, travel (including meals and lodging away from home) and other expenses directly related to the legal adoption of an eligible child. Surrogacy costs and adopting a spouse’s child do not qualify.
When can I claim the credit for a domestic adoption?+
For a US adoption, expenses paid before the year the adoption is final are claimed in the year after they are paid; expenses paid in or after the final year are claimed in that year. For a foreign adoption you can only claim once the adoption is final.
Can I get the credit and employer adoption assistance?+
Yes, but not for the same expenses. Employer-provided adoption benefits can be excluded from income up to the same dollar limit, and only unreimbursed expenses count toward the credit.
What if my income is too high?+
Once your MAGI reaches $305,080 for 2026 ($299,190 for 2025) the credit is fully phased out. Between the threshold and that amount it is reduced proportionally.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.