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 2018, the credit is reduced if your modified adjusted gross income (MAGI) falls between $207,140 and $247,139; the credit is eliminated if your MAGI is $247,140 or more. In addition, there is an income exclusion for employer-provided adoption assistance.
Publication 17, Your Federal Income Tax - Chapter 38, Other Credits - Under Nonrefundable Credits, see Adoption Credit.