IRS Adoption Credit 2026: Can eligible families claim up to $17,670 per child with Form 8839 and $5,120 refundable?

The IRS Adoption Credit 2026 can provide up to $17,670 per eligible child for qualifying adoption expenses. The IRS raised the maximum from $17,280 in 2025. Families may also have up to $5,120 of refundable Adoption Credit. Form 8839 helps eligible taxpayers calculate the credit. But $17,670 is a maximum, not a guaranteed payment. Your qualifying expenses and tax situation determine the real benefit.