The federal adoption tax credit, and the part families miss
Differs between the US and Canada
This is a United States credit. There is no Canadian
equivalent at federal level in the same form, so if you are in Canada
this post is not about you.
The figures for tax year 2025
- $17,280 per qualifying child.
- Up to $5,000 of it refundable from tax year
2025, which is a change. The remainder is non-refundable and carries
forward for up to five years. - Phases out between modified adjusted gross income of $259,191
and $299,189, and is unavailable above that.
The part families miss
What we have not published
No 2026 figures. The IRS had not published them when we
checked, and inventing an inflation-adjusted guess for a tax
document would be worse than useless. Check the IRS page directly
for the current year before filing, and speak to a tax
professional about your own position. This is information, not tax
advice.
What to do next
Confirm the current year figures on the IRS Adoption Credit
page, and ask your agency for written confirmation of the special needs
determination, because that document is what supports the claim.
Sources
- Internal Revenue Service, Adoption Credit
- Child Welfare Information Gateway, Adoption Assistance for Children Adopted From Foster Care
Facts on this page were checked against the sources above on 20 August 2026. Rules change. If you are making a decision, confirm the detail with the agency responsible for your area.
