2021 Adoption Credit Maximum Amount
The maximum 2021 adoption credit allowed for qualifying adoption expenses is $14,440 per child. If you adopt a special needs child, you can claim the FULL $14,440 regardless of the amount of actual qualifying adoption expenses.
The adoption credit begins to phase-out when modified adjusted gross income (MAGI) exceeds $216,660. The adoption credit is completely phased out when MAGI reaches $256,660.
NOTE: The adoption credit is nonrefundable which means it cannot reduce your tax liability below zero. Any unused adoption credit can be carried forward for up to five tax years.