LINE 1f Employer-provided adoption benefits from Form 8839, line 29

Enter the total of your employer-provided adoption benefits from Form 8839, line 31. Employer-provided adoption benefits should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2025.

Up to $5,000 of Adoption Credit is Refundable

Up to $5,000 of your adoption credit may be refundable. The amount of the refundable credit portion is determined separately for each eligible child.

Parity for Indian Tribal Governments

Tribal governments now have parity for special needs adoption determinations. This means that state governments and Indian tribal government determinations of special needs are both recognized for purposes of the adoption credit.

2025 Maximum Credit

The maximum credit (the total of the nonrefundable and refundable portion) and the exclusion for employer-provided benefits are both $17,280 per eligible child in 2025. This amount begins to phase out if you have modified adjusted gross income in excess of $259,190 and is completely phased out for modified adjusted gross income of $299,190 or more.

Created 5/30/2025 by administrator.
Last reviewed or updated 6:32 PM 8/31/2026 by administrator.