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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. The credit is reduced if your modified adjusted gross income (MAGI) falls between $201,010 and $241,010; and is zero if your MAGI is above $241,010. 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: 26-Jan-2016