607 — Mp4

: An exclusion from your gross income for employer-provided adoption assistance. Financial Limits (Tax Year 2026)

These must be "reasonable and necessary" costs directly related to the legal adoption of an eligible child: Adoption fees and agency fees Court costs and legal/attorney fees 607 mp4

: A credit for qualified expenses paid to adopt an eligible child. : An exclusion from your gross income for

: The maximum credit and exclusion is $17,670 per child. 670 per child.