IRC §23 · Form 8839

Adoption Tax Credit

Up to $16,810 per child for 2024. Phases out at high income. Special needs adoptions always get the full credit.

Qualified adoption expenses paid

Modified AGI

Number of children adopted in tax year

Adoption type

2024 Adoption Credit Picture

Max credit per child · §23(b)(1)

$16,810

MAGI phase-out start

$252,150

Qualified expenses claimed

Phase-out reduction

Your credit (this year)

Per child

Credit is non-refundable but carries forward 5 years. File Form 8839. Domestic failed adoptions: expenses still claimable. Foreign adoption: claim in year finalized.

Have a preparer file your Form 8839

2024 figures per Rev. Proc. 2023-34: $16,810 max per child, phase-out MAGI $252,150-$292,150 (§23(b)(2)(A)). Special needs adoptions get full $16,810 regardless of actual expenses per §23(a)(3). Non-refundable; 5-year carryforward per §23(c). Call 689-331-5723 or email info@zerofusstaxes.com.