607 Mp4 Site

: The maximum credit and exclusion is $17,670 per child.

: A credit for qualified expenses paid to adopt an eligible child. 607 mp4

: The credit begins to phase out for taxpayers with a modified adjusted gross income (MAGI) above $265,080 and is completely unavailable for those earning $305,080 or more. Qualified Adoption Expenses : The maximum credit and exclusion is $17,670 per child

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 607 mp4

: While the credit was historically non-refundable, it is fully refundable for 2026 (up to $5,120 ).