Can I Claim a Tax Credit for Adopting a Child?

Yes — the Adoption Credit provides up to $16,810 per child (2024) for qualified adoption expenses such as adoption fees, court costs, attorney fees, and travel. For the adoption of a U.S. child with special needs, the full credit can be claimed even if you spent less. The credit phases out between $252,150–$292,150 of MAGI (2024). It is non-refundable but carries forward for up to 5 years if it exceeds your tax liability. Qualified expenses for a foreign adoption can only be claimed in the year the adoption is finalized. Employer-provided adoption assistance is excluded from income up to $16,810 and reduces the credit dollar for dollar. Claim it on Form 8839.