0226 Publ 6130 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6130.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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If a child with special needs is adopted, families may qualify for the full credit amount, even if they had no qualified expenses, provided they meet income requirements.

Beginning in 2025, Indian tribal governments have the same authority as State governments to determine whether a child has special needs for the purpose of claiming the Adoption Credit.

Find additional information on eligibility and claiming the credit on the Adoption Credit page on IRS.gov or on the One, Big, Beautiful Bill provisions page.

Publication 6130 (2-2026) Catalog Number 96077V Department of the Treasury Internal Revenue Service www.irs.gov