Notable changes to the Adoption Credit

April 1, 2026

If you finalized an adoption in 2025 or started the adoption process, you may qualify for the Adoption Credit. The maximum amount, for this year, is $17, 280 per eligible child.  The One, Big, Beautiful Bill made some significant changes to this valuable credit.

This credit is now partially refundable up to $5,000 per qualifying child. However, any nonrefundable amount carried forward can’t be used to calculate a refundable portion for future tax years.

Indian tribal governments now have authority to determine whether a child has special needs for the purpose of claiming the Adoption Credit. If you adopt an eligible U.S. child with special needs, you may be able to claim the credit even if you didn’t pay any qualified adoption expenses.

For details see this tax tip.