Can You Claim the Adoption Tax Credit More Than Once? Your Complete Answer

You can claim the federal Adoption Tax Credit once per child for each adoption you complete, with no limit on the number of children. If you adopt multiple children, you claim the credit for each child separately. Additionally, unused portions of the credit can be carried forward for up to five years.

As of January 2026, the maximum credit stands at $17,280 per child, with up to $5,000 now refundable thanks to the One Big Beautiful Bill Act signed in July 2025. This legislative change represents the most significant update to adoption tax benefits in over a decade, finally providing immediate financial relief to families who need it most during the adoption process.

Understanding these claim limits could save you thousands of dollars and prevent costly filing errors that trigger IRS audits.

Why Understanding Claim Limits Matters for Your Family

This affects you if you’re adopting multiple children, planning a second adoption after completing your first, or wondering whether your failed adoption attempt counts toward your one-time-per-child limit.

The confusion around claim limits costs adoptive families money every year. Some parents mistakenly believe they can only claim the credit once in their lifetime, missing out on benefits for second or third adoptions. Others incorrectly file multiple claims for the same child, triggering automatic IRS audits that delay their refunds by months.

The financial stakes are real. With adoption costs averaging $30,000 to $40,000 per child, maximizing this credit means the difference between affording another adoption or struggling with debt.

How Many Times Can You Actually Claim the Adoption Credit?

Can I Claim the Credit for Multiple Children?

Yes, absolutely. The Adoption Credit applies on a per-child basis with no lifetime limit. If you adopt three children in 2026, you can claim up to $17,280 for each child—that’s a potential $51,840 in total credits.

The IRS treats each adoption as a separate transaction. Whether you adopt siblings simultaneously or complete separate adoptions years apart, each eligible child qualifies for the full credit amount. Parents who adopted in 2024 and adopt again in 2026 can claim both credits, provided they meet income requirements for each tax year.

Can You Claim the Adoption Credit Twice for the Same Child?

No. The credit applies once per child, regardless of how many tax years it takes to claim it. Here’s how this works in practice:

If you paid $20,000 in qualified adoption expenses but only have $10,000 in tax liability this year, you use $10,000 of the credit now. The remaining $7,280 (up to the $17,280 maximum) carries forward to next year. You’re still claiming the same adoption credit, just spread across multiple years.

The per-child maximum resets only when you adopt a different child. You cannot claim the credit again for the same child in a future year unless you’re carrying forward unused amounts from the original claim.

How Does the Credit Work with Multiple Adoption Attempts?

Failed domestic adoptions still qualify for the credit based on actual expenses paid, even though the adoption didn’t finalize. However, the IRS applies the per-child maximum across all attempts to adopt one specific child.

Example: You paid $8,000 in expenses for a failed domestic adoption match in 2025. In 2026, you successfully adopt through a different match, paying $15,000. The IRS combines these as attempts to adopt one child (since only one adoption succeeded), limiting your total credit to $17,280, not $17,280 for each attempt.

This rule prevents double-dipping but acknowledges the reality that many domestic adoptions involve multiple attempts before success.

What About Carryforward Rules for Unused Credits?

Any unused nonrefundable portion of the Adoption Credit can be carried forward for up to five years. After five years, any remaining unused credit is forfeited.

As of 2025, up to $5,000 of the credit is refundable per child. This refundable portion cannot be carried forward—you either receive it as a direct refund when you file, or you lose it. Only the nonrefundable portion (the amount above $5,000) carries forward.

The carryforward clock starts the year you first claim the credit. If you claim the credit on your 2025 tax return (filed in 2026), you can carry forward unused amounts through your 2030 tax return.

What You Must Know About Income Limits and Special Rules

How Do 2026 Income Phase-Outs Affect Your Credit?

For 2026, the Adoption Credit begins phasing out at a Modified Adjusted Gross Income (MAGI) of $265,080 and completely phases out at $305,080 or above. These limits apply to your income in the year you claim the credit, not the year you paid expenses.

If your income exceeds the phase-out threshold in the year you first claim the credit, you cannot carry forward any portion of that credit to future years, even if your income drops later. The eligibility determination happens once, based on your income when you initially claim it.

What Mistakes Cost Adoptive Parents Thousands?

The three most expensive filing errors involve timing, documentation, and combining credits with employer benefits. For domestic adoptions, expenses paid before finalization must be claimed the year after payment, not the year paid. Filing in the wrong year means the IRS rejects your claim.

Second, failing to track qualified expenses separately from nonqualified ones triggers audits. Birth mother living expenses, for example, don’t qualify. Attorney fees, court costs, and agency fees do qualify.

Third, double-claiming expenses covered by employer adoption benefits constitutes fraud. If your employer reimburses $10,000 in adoption expenses through a qualified adoption assistance program, you must subtract that amount from your qualified expenses before calculating your credit.

What Changed in 2025 That You Need to Know?

The One Big Beautiful Bill Act introduced partial refundability in 2025, making up to $5,000 of the credit refundable per child. Previously, the entire credit was nonrefundable, meaning families with little tax liability couldn’t benefit fully.

Additionally, Indian tribal governments now have the same authority as state governments to determine special needs status for adoption credit purposes. This expands eligibility for families adopting through tribal systems who can now claim the full credit regardless of actual expenses paid.

What to Do Next: Filing Your Adoption Credit Claim

How Do You Claim the Credit Using Form 8839?

Complete IRS Form 8839 (Qualified Adoption Expenses) and attach it to your Form 1040. You’ll need the child’s taxpayer identification number—either a Social Security Number, Adoption Taxpayer Identification Number (ATIN), or Individual Taxpayer Identification Number (ITIN).

List all qualified adoption expenses paid during the tax year, including adoption fees, court costs, attorney fees, and travel expenses directly related to the adoption. The form calculates your allowable credit based on your income and expenses, then transfers the final amount to Schedule 3 (Form 1040), line 6c.

For carryforward amounts from previous years, use the Adoption Credit Carryforward Worksheet included in the Form 8839 instructions to track unused credits.

What Documentation Should You Keep?

Maintain organized records for at least three years after filing. The IRS audits approximately 60% of adoption credit claims due to the credit’s high value, so documentation is critical.

Essential documents include: adoption decree or finalization order, itemized receipts for all qualified expenses, adoption agency contracts showing fee breakdowns, court filing receipts, travel receipts (including meals and lodging), and home study reports. For special needs adoptions, keep your adoption assistance agreement showing the state or tribal determination.

If you received employer adoption benefits, keep Form W-2 showing the reimbursement amount (Box 12, Code T) and your employer’s adoption assistance plan documentation.

When Should You Consult a Tax Professional?

Seek professional help if you’re adopting multiple children in one year, experienced a failed adoption followed by a successful one, received substantial employer adoption benefits, or your income falls near the phase-out range. Complex situations involving international adoptions, special needs determinations, or carryforward from multiple prior years also warrant professional guidance.

The cost of a tax professional (typically $200-$500 for adoption credit assistance) is minor compared to the thousands you could lose through filing errors or missed opportunities.

Frequently Asked Questions About Claiming the Adoption Credit

Can Both Parents Claim the Credit if They’re Married?

No. Married couples must file jointly to claim the Adoption Credit, meaning you file one combined return claiming the credit once. If married filing separately, you generally cannot claim the credit unless you meet specific exceptions outlined in IRS Form 8839 instructions.

Does the Credit Expire if I Don’t Use It All in One Year?

The unused nonrefundable portion carries forward for five years, then expires. The refundable portion (up to $5,000 as of 2025) cannot carry forward—you must use it in the year you claim it or lose it.

Can I Claim the Credit for Foster Care Adoptions?

Yes, foster care adoptions qualify for the full credit. If the state determines the child has special needs, you can claim the maximum credit amount even if you paid minimal or no adoption expenses. This special needs exception recognizes that foster care adoptions often involve lower out-of-pocket costs but serve children who need permanent homes.

What Happens if My Adoption Falls Through?

For domestic adoptions, you can still claim the credit for qualified expenses paid, even if the adoption doesn’t finalize. You claim these expenses the year after you paid them. For international adoptions, you can only claim the credit if the adoption finalizes—failed international adoptions don’t qualify.

Can Stepparents Claim the Adoption Tax Credit?

No. The IRS specifically excludes stepparent adoptions from the Adoption Credit. You cannot claim the credit for expenses related to your spouse’s child, even though the adoption is legally valid.

Do I Need a Lawyer to Claim the Credit?

No, you don’t need a lawyer to file the credit—most tax preparation software handles Form 8839. However, adoption attorneys often provide itemized billing that helps document qualified expenses. Consult a tax professional or adoption attorney if your situation involves complexities like failed adoptions, multiple children, or questions about what-will-disqualify-you-from-adopting-a-child.

Can I Claim the Credit Before the Adoption Finalizes?

For domestic adoptions, yes. You can claim expenses the year after you pay them, even if the adoption isn’t final yet. For international adoptions, you must wait until finalization to claim any expenses from any year.

💡 Pro Tip: Start tracking adoption expenses from day one, including small costs like notary fees and document translations. These “minor” expenses add up to hundreds or thousands of dollars in qualified expenses that maximize your credit. Create a dedicated folder (digital or physical) and save every receipt immediately—reconstructing expenses months later when you file taxes is nearly impossible.

Last Updated: January 12, 2026 — We keep this current with the latest legal developments

Legal Disclaimer: This article provides general information about the federal Adoption Tax Credit and how many times adoptive parents can claim it. Tax laws vary, and individual circumstances differ significantly. AllAboutLawyer.com does not provide legal advice, tax services, or adoption services. The information presented is for educational purposes only and should not replace consultation with a qualified tax professional, certified public accountant, or adoption attorney who can assess your specific situation. Always verify current IRS rules and consult professionals before making tax decisions involving the Adoption Tax Credit.

Ready to maximize your adoption tax benefits? Visit the official IRS Adoption Credit page for Form 8839, instructions, and income limit updates, or consult a tax professional specializing in adoption tax issues.

Stay informed, stay protected. — AllAboutLawyer.com

About the Author

Sarah Klein, JD, is a former family law attorney with over a decade of courtroom and mediation experience. She has represented clients in divorce, custody cases, adoption, Alimony, and domestic violence cases across multiple U.S. jurisdictions.
At All About Lawyer, Sarah now uses her deep legal background to create easy-to-understand guides that help families navigate the legal system with clarity and confidence.
Every article is based on her real-world legal experience and reviewed to reflect current laws.
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