2027 Adoption credit limit
The maximum credit for eligible adoption expenses, with modified-AGI phase-outs.
Primary reference value
$18,220| Parameter | Amount |
|---|---|
| Annual limit | $18,220 |
| MAGI phase-out begins | $273,340 |
| Maximum refundable amount per child | $5,280 |
| MAGI phase-out ends | $313,340 |
- Announced
- Not recorded; see primary document
- Effective
- 2027-01-01 to 2027-12-31
- Next usual release
- October–November
Planning projection; official publication takes priority. Latest revised CPI can differ from the vintage used by the IRS.
Who this applies to.
Special-needs, foreign adoption, expense timing and refundable-portion rules differ. Employer adoption assistance is a separate exclusion.
Published by IRS. The table uses projected tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2027 number.
A numerical comparison does not establish eligibility, deductions, credit entitlement or tax liability. Read the selected number’s rules.
Adoption credit limit history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $14,440 | — | Official |
| 2022 | $14,890 | +$450 | Official |
| 2023 | $15,950 | +$1,060 | Official |
| 2024 | $16,810 | +$860 | Official |
| 2025 | $17,280 | +$470 | Official |
| 2026 | $17,670 | +$390 | Official |
| 2027 | $18,220 | +$550 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about adoption credit limit.
What is the 2027 adoption credit limit?
The sourced table above shows the 2027 values. Its status is projected. The primary reference is $18,220; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is October–November. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2027 record is projected. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $17,670 in 2026 to $18,220 in 2027. Each table should be compared using the same filing status, region and effective period.
Can I use the calculator without an account?
Yes. Submit the form to get a server-calculated estimate, including when JavaScript is off. Inputs are not stored in the application cache or sent to analytics. Result URLs include the inputs, so avoid sharing them if the figures are private.