: While the credit was historically non-refundable, it is fully refundable for 2026 (up to $5,120 ).
: An exclusion from your gross income for employer-provided adoption assistance. Financial Limits (Tax Year 2026) 607 mp4
These must be "reasonable and necessary" costs directly related to the legal adoption of an eligible child: Adoption fees and agency fees Court costs and legal/attorney fees : While the credit was historically non-refundable, it
Travel expenses, including meals and lodging while away from home Home study costs by an authorized agency Find out if you qualify for the adoption credit - IRS 670 per child.
: The maximum credit and exclusion is $17,670 per child.