Adoption Tax Credit 2019

Claiming the Federal Adoption Tax Credit for 2019

Updated January 2019

For adoptions finalized in 2019, there is a federal adoption tax credit of up to $14,080 per child. The 2019 adoption tax credit is NOT refundable, which means taxpayers can only use the credit if they have federal income tax liability (see below).

The credit applies one time for each adopted child and should be claimed when taxpayers file taxes for 2019.

To be eligible for the credit, parents must:

• Have adopted a child other than a stepchild — A child must be either under 18 or be physically or mentally unable to take care of him or herself.
• Be within the income limits — Income affects how much of the credit parents can claim. In 2019, families with a modified adjusted gross income below $211,160 can claim full credit. Those with incomes from $211,160 to $251,160 can claim partial credit, and those with incomes above $251,160 cannot claim the credit.

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