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 is fully refundable for 2026 (up to $5,120 ). 607 mp4
: The maximum credit and exclusion is $17,670 per child. These must be "reasonable and necessary" costs directly
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. Travel expenses
: A credit for qualified expenses paid to adopt an eligible child.