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  • Instructions for Form 8839 (2025) - Internal Revenue Service
    Purpose of Form Use Form 8839 to figure your adoption credit and any employer-provided adoption benefits you can exclude from your income You can claim both the exclusion and the credit for expenses of adopting an eligible child For example, depending on the cost of the adoption, you may be able to exclude up to $17,280 from your income
  • What Is the Section 137 Adoption Assistance Exclusion?
    Expenses reimbursed by the employer and excluded from income under Section 137 cannot also be claimed for the Adoption Tax Credit The employee must first subtract the employer-provided reimbursement from their total qualified expenses before calculating the remaining amount eligible for the credit, ensuring no double dipping of the tax benefit
  • 26 U. S. Code § 137 - Adoption assistance programs
    Gross income of an employee does not include amounts paid or expenses incurred by the employer for qualified adoption expenses in connection with the adoption of a child by an employee if such amounts are furnished pursuant to an adoption assistance program
  • IRC Section 137 (Adoption assistance programs) | Tax Notes
    Gross income of an employee does not include amounts paid or expenses incurred by the employer for qualified adoption expenses in connection with the adoption of a child by an employee if such amounts are furnished pursuant to an adoption assistance program
  • Understanding 2025 Adoption Tax Credits | Mercer Advisors
    This will help taxpayers with lower income tax liabilities recover more costs associated with adoption Additionally, adoptive parents can exclude from an employee’s gross income up to $17,280 in 2025 ($16,810 in 2024) of qualified expenses paid by an employer under an adoption assistance program
  • Tax Credit for Adoption Costs – Sauder Stoltzfus Blog
    In addition to the Adoption Credit, up to $15,590 of adoption costs provided by your employer can be completely excluded from your taxable income Just make sure you don’t try to claim credit for costs you are also excluding
  • How does employer-provided adoption assistance affect the Adoption Tax . . .
    Employer-provided adoption assistance refers to benefits offered by an employer to help cover adoption-related expenses These benefits are typically excluded from taxable income, up to a maximum limit
  • Adoption Tax Credit - Form 8839 | H R Block
    At a glance Adoption Tax Credit is now worth up to $17,280 per child and up to $5,000 of this amount is refundable based on changes from the One Big Beautiful Bill (OBBBA) Adoptive parents may exclude up to $17,280 in employer-provided adoption assistance from taxable income, provided the exclusion is not used for the same expenses as the credit
  • Form 8839 – Qualified Adoption Expenses - 1040. com
    Article: 50092 Use Form 8839, Qualified Adoption Expenses, to determine your adoption tax credit and the exclusion for employer-provided adoption assistance This form allows taxpayers to reduce their tax liability by claiming eligible adoption-related expenses You may be able to claim both the credit and the exclusion, but not for the same expenses For full […]
  • The Adoption Tax Credit: Money Back for Growing Families
    The employer reimbursement exemption If your employer pays some of your qualified adoption expenses – either directly to you or a third party – you can exclude the reimbursed amount from your taxable income, up to $17,280 Say the final cost of your adoption efforts is $20,000 and your employer reimburses $5,000 of it





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