: An exclusion from your gross income for employer-provided adoption assistance. Financial Limits (Tax Year 2026)
These must be "reasonable and necessary" costs directly related to the legal adoption of an eligible child: Adoption fees and agency fees Court costs and legal/attorney fees 607 mp4
: While the credit was historically non-refundable, it is fully refundable for 2026 (up to $5,120 ). : An exclusion from your gross income for
: The credit begins to phase out for taxpayers with a modified adjusted gross income (MAGI) above $265,080 and is completely unavailable for those earning $305,080 or more. Qualified Adoption Expenses 607 mp4
Travel expenses, including meals and lodging while away from home Home study costs by an authorized agency Find out if you qualify for the adoption credit - IRS