How much of the credit comes back as a refund, 2026
This works out one number from the Adoption Credit figures published for 2026. 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 2026-01-01Source: Rev. Proc. 2025-32 (IRS)Verified 2026-09-02
How it is worked out
The published maximum reduced across the published phase-out range by your income, capped again at what you entered spending, and then capped a third time at the published refundable amount. Rounded to the nearest cent.
It uses Maximum credit, $17,670 and Phase-out threshold, $265,080 and Fully phased out, $305,080 and Refundable credit, $5,120, 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 | $5,120 |
| 250,000 | $5,120 |
| 280,000 | $5,120 |
| 300,000 | $2,244.09 |
| 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. 2025-32 (IRS)
- Maximum credit
the maximum credit allowed for other adoptions is the amount of qualified adoption expenses up to $17,670.
- Refundable credit
the amount used in § 23(a)(4) to determine the amount of the credit under § 23 that may be refundable is $5,120.
- 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 $265,080
- Fully phased out
under § 23(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $265,080 and is completely phased out for taxpayers with modified adjusted gross income of $305,080 or more.
Every 2026 Adoption Credit figure · Adoption Credit in every year · Every calculator on this site
The same calculator for another year: 2025