1125 Publ 5851-B (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5851b.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Taxpayers who adopted or started the adoption process during the year may qualify for the adoption credit. This credit can be applied to international, domestic, private and public foster care adoptions.

The tax credit is for qualified expenses paid to adopt a child:

✽ Employer-provided adoption assistance can be

excluded from income.

✽ Up to $5,000 of the credit is refundable even

if no tax is owed. The unused non-refundable portion of the credit can be carried forward for up to five years.

✽ Maximum adoption credit is $17,280 per

adopted child. There are income limits that could affect the amount of the credit.

✽ Adopted child must be under age 18 or is

physically or mentally incapable of self-care.

✽ Reasonable and necessary adoption fees.

✽ Court costs and legal fees.

✽ Adoption-related travel expenses like

meals and lodging.

✽ Other expenses directly related to the legal

adoption of a qualified child.

Expenses may qualify even if you pay them before an adoptive child is identified. For example, some future adoptive parents pay for a home study at the beginning of the adoption process. You can claim the fees as qualified adoption expenses.

You can’t claim this credit for the adoption of your spouse’s child.

But you can claim qualified adoption expenses paid if you are a registered domestic partner who lives in a state that allows a second parent or co-parent to adopt their partner’s child, if the expenses qualify for the credit.

Publication 5851-B (Rev. 11-2025) Catalog Number 95318X Department of the Treasury Internal Revenue Service www.irs.gov