IRS Logo
Print - Click this link to Print this page

Adoption Credit at a Glance


A nonrefundable tax credit for qualified adoption expenses paid to adopt an eligible child. The credit may be allowed for the adoption of a child with special needs, even if you do not have any qualified expenses. For 2016, the credit is reduced if your modified adjusted gross income (MAGI) falls between $201,920 and $241,920; the credit is eliminated if your MAGI is more than $241,920. In addition, there is an income exclusion for employer-provided adoption assistance.

More Information

Tax Topic 607 - Adoption Credit and Adoption Assistance Programs

Related Forms

Form 8839, Qualified Adoption Expenses (PDF)

Related Publications

Publication 17, Your Federal Income Tax - Chapter 38, Other Credits - Under Nonrefundable Credits, see Adoption Credit

Page Last Reviewed or Updated: 01-Feb-2017