Adoption credit after the income phase-out, 2025
This works out one number from the Adoption Credit figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2025-01-01Source: Rev. Proc. 2024-40 (IRS)Verified 2026-08-29
Refundable creditSource: 2025 Instructions for Form 8839, Qualified Adoption Expenses (IRS)Verified 2026-08-29
How it is worked out
The published maximum in full at or below the published phase-out threshold, nothing at or above the published amount where it is fully phased out, and in between the same share of the maximum as the share of the range your income has left to run. Rounded to the nearest cent.
It uses Maximum credit, $17,280 and Phase-out threshold, $259,190 and Fully phased out, $299,190, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Your modified adjusted gross income | Result |
|---|---|
| 0 | $17,280 |
| 250,000 | $17,280 |
| 280,000 | $8,290.08 |
| 300,000 | $0 |
| 350,000 | $0 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2024-40 (IRS)
- Maximum credit
under § 23(b)(1) the maximum credit allowed for other adoptions is the amount of qualified adoption expenses up to $17,280
- Phase-out threshold
The available adoption credit begins to phase out under § 23(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $259,190
- Fully phased out
under § 23(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $259,190 and is completely phased out for taxpayers with modified adjusted gross income of $299,190 or more.
Every 2025 Adoption Credit figure · Adoption Credit in every year · Every calculator on this site