2026 rules
Up to $17,670 of qualified expenses per child; up to $5,120 is refundable starting with 2025 returns. The credit phases out between $265,080 and $305,080 of MAGI. For a special-needs adoption you get the full credit regardless of expenses.
FAQ
Is the adoption credit refundable?
Partly: up to $5,120 for 2026.
Sources (checked Nov 6, 2026): Rev. Proc. 2025-32; P.L. 119-21 sec. 70402.