Adoption Assistance Amounts

Eligible taxpayers may claim a credit for adoption benefits or an exclusion for employer-provided adoption assistance. The applicable amounts apply for both the credit and the exclusion.

 
2008
2009
Maximum credit/exclusion
$11,650
$12,150
Modified AGI phaseout range*
$174,730–$214,730
$182,180–$222,180

*MFS filers not eligible.