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[BUSINESS] · United States · 3 sources

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Part of situation: US adoption tax credit updates and IRS enforcement (2 clusters)

IRS announces increased adoption tax credits for 2026

IRS tax credits paid family leave adoption tax credit employer tax incentives federal tax guidelines

The Internal Revenue Service (IRS) has released updated guidelines regarding the adoption tax credit. Under Revenue Procedure 2025-32, the maximum credit for qualified adoption expenses will increase to $17,670 per child for the 2026 tax year, up from the $17,280 limit set for 2025.

Eligible taxpayers can claim expenses such as legal fees, agency costs, court procedures, home studies, and certain travel expenses. For the 2026 tax year, up to $5,120 of this credit per child may be refundable. For example, an individual adopting two children could potentially receive a total benefit of $35,340, with a refundable portion of up to $10,240.

The credit is subject to income limitations. For the 2026 tax year, the credit begins to phase out when modified adjusted gross income exceeds $265,080 and is completely unavailable once income reaches $305,080. Additionally, the full credit amount may be claimed for the adoption of children with special needs without requiring proof of specific qualified expenses.

Entities

Internal Revenue Service · U.S. Department of the Treasury

Sources

El IRS confirma crédito de hasta 25% por licencia familiar pagada que incluye empleados de medio tiempo [prensalibreonline.com.ar]
El IRS Implementa Crédito Fiscal Permanente de Hasta el 25% para Licencia Familiar Pagada [diariofirmat.com.ar]
Confirmado por el IRS en Nueva York: el crédito de hasta US$35. 000 que se aplica a migrantes que cumplan requisitos – Radio M – Humahuaca [radiomhumahuaca.com.ar]