IRS 2026 adoption credit planning
2026 Adoption Credit Estimator
Estimate the federal adoption credit after employer benefits, MAGI phaseout, the refundable limit, tax liability, and possible carryforward.
Estimated current-year benefit$13,620100% of the pre-phaseout credit remains.
Credit estimate
Based on 2026 IRS inflation-adjusted adoption credit limits.
Available credit after phaseout$17,670
Refundable portion$5,120
Usable nonrefundable portion$8,500
Possible carryforward$4,050
Phaseout range$265,080 - $305,080
2026 per-child limit$17,670
Base after benefits/prior credit$17,670
MAGI phaseout retained100%
Special-needs adoption mode uses the full 2026 per-child credit limit before MAGI phaseout. International adoption timing is fact-specific, so this page estimates amount only after the adoption is eligible to be claimed.