Federal housing law
1125 Publ 6124 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6124.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
5¶
Things to Know About the Adoption Credit¶
1 Maximum Credit¶
For 2025, the credit is up to $17,280 per eligible child.
2 Eligible Child¶
The child must be under age 18, or unable to care for themselves due to a physical or mental condition.
3 Qualified Expenses¶
You can claim reasonable and necessary costs related to the adoption, such as court costs and attorney fees.
4 Income Limits¶
of $299,190 or more.
you owe no taxes.