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2023 Adoption Credit Maximum Amount

The maximum 2023 adoption credit allowed for qualifying adoption expenses is $15,950 per child. If you adopt a special needs child, you can claim the FULL $15,950 regardless of the amount of actual qualifying adoption expenses.

The adoption credit begins to phase-out when modified adjusted gross income (MAGI) exceeds $239,230. The adoption credit is completely phased out when MAGI reaches $279,230.

NOTE: The adoption credit is nonrefundable which means it cannot reduce your tax liability below zero. Any unused adoption credit can be carried forward for up to five tax years.