2025 Adoption Credit Maximum Amount
The maximum 2025 adoption credit allowed for qualifying adoption expenses is $17,280 per child. If you adopt a special needs child, you can claim the FULL $17,280 regardless of the amount of actual qualifying adoption expenses.
The adoption credit begins to phase-out when modified adjusted gross income (MAGI) exceeds $259,190. The adoption credit is completely phased out when MAGI reaches $299,190.
NOTE: Under the One Big Beautiful Bill Act, up to $5,000 of the adoption credit is refundable which means it can create a refund even if there is no tax liability. The refundable portion of the credit may not be carried forward to future years. Any unused nonrefundable adoption credit can be carried forward for up to five tax years.
