If you adopted, or attempted to adopt, an eligible child, you may qualify for the Adoption Credit. This credit can help offset certain expenses you paid during the adoption process.
When entering your adoption expenses, include the total qualified expenses paid:
- In 2025 if the adoption wasn't finalized by the end of 2026
- In 2025 and 2026 if the adoption became final in 2026
- In 2026 if the adoption was finalized before 2026
The Adoption Credit may be available for domestic, foreign, and special needs adoptions if you meet the IRS requirements.
What If the Adoption Wasn't Successful?
You may still be eligible to claim qualified adoption expenses if you attempted to adopt a U.S. child but the adoption was never finalized.
In that situation, treat the expenses the same way you would for an adoption that was not finalized by the end of the tax year. As long as the costs were qualified adoption expenses, they may still count toward the credit.
Qualified Adoption Expenses
Qualified expenses generally include reasonable and necessary costs directly related to the legal adoption of a child, such as:
- Adoption agency fees
- Attorney fees and court costs
- Travel expenses, including meals and lodging
- Home study fees
- Other direct expenses related to the adoption
Expenses That Don't Qualify
Some costs aren't eligible for the Adoption Credit, including:
- Expenses for adopting your spouse's child
- Costs related to surrogacy arrangements
- Expenses reimbursed by an employer, government program, or other source
Additional Information
For more details about claiming the Adoption Credit, see: