2025 Form 8839 estimate
Adoption tax credit calculator
Allowed credit
$17,280
Credit base
Per-child maximum
$17,280
Total per-child limit
$17,280
Expense base after benefits
$24,000
Special-needs base
$0
This estimate treats employer adoption benefits as reducing the expense pool used for the credit, because the same expense should not be counted twice. Special-needs final adoptions can reach the per-child credit limit even with lower expenses.
MAGI phase-out
Phase-out starts
$259,190
Phase-out ends
$299,190
Phase-out ratio
0%
Phase-out reduction
$0
The calculator reduces the tentative credit across the 2025 MAGI phase-out range. It does not prepare Form 8839 or evaluate every custody, timing, foreign adoption, or married-filing- separately exception.