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.

Adoption Assistance
 
2007
2008
Maximum Credit/Exclusion
$11,390
$11,650
Modified AGI Phaseout Range*
$170,820- $210,820
$174,730 - $214,730

* Married Filing Single filers not eligible