Who Can Take the Adoption Credit or Exclude Employer-Provided Adoption Benefits?
You may be able to take the credit or exclusion if all three of the following statements are true. • Your filing status is single, head of household, qualifying widow(er), or married filing jointly. If your filing status is married filing separately, see Married Persons Filing Separate Returns below. • Your modified AGI is less than $214,730 or you have a carryforward of an adoption credit from a prior year. To figure your modified AGI, see the instructions for line 8 on page 3 (for the credit) or line 26 on page 6 (for the exclusion). • You report the required information about the eligible child in Part l.