Tax & Payroll
Adoption Tax Credit Calculator (2026, Form 8839)
Estimate your adoption credit after the income phase-out, including the refundable portion.
Preparing your result…
What this calculator does
Estimates the 2026 adoption credit.
What your result means
Credit after MAGI phase-out.
Formula
Credit = base × (1 − min(1, max(0, MAGI − $265,080) ÷ 40,000)); base = $17,670 if special needs, otherwise min(expenses, $17,670)
The step-by-step working for your own numbers appears with the result above and in the PDF report.
Frequently asked questions
Symbols and assumptions
- QAE
- Qualified adoption expenses
- • Tax year 2026 figures from IRS Rev. Proc. 2025-32 unless stated.
- • $17,670 max; phase-out $265,080–$305,080; $5,120 refundable.
Sources and review
Reviewed 2026-09-23 · Next review 2027-01-15
- • Timing rules and employer-assistance exclusion not modelled.
- • Federal only — state and local taxes are excluded.
- • Rules change annually; figures apply to tax year 2026 only.
- • Educational estimate, not tax advice.
Important limitation
This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.
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