Summary: Claiming the Adoption Tax Credit for 2017–2021
- You cannot receive a refund for tax years 2017–2021, but you can still amend those years to carry forward the adoption credit.
- The carry-forward can be used for up to 6 years, including the adoption year plus five more.
- To amend, file Form 1040X and Form 8839. You may also need Schedule 8812 and Publication 972.
- The deadline to amend your 2022 return is April 15, 2026 (or 3 years from filing, if you filed late or with an extension).
- Any credit not used within 6 years expires permanently.
Since years 2017 through 2021 are now closed tax years, you cannot receive any refund you were due for any of these years. BUT you can still amend your 2017 through 2021 taxes and claim the credit in order to carry any remaining benefit of the credit forward to 2020 and later open tax years. Any amount you would have received with your 2017 through 2021 taxes will be lost to you.
Claiming the Federal Adoption Tax Credit for Closed Tax Years
Updated January 2026
(If you finalized your adoption in a year after 2021, please read the appropriate fact sheet 2022, 2023, 2024, or 2025)
Did you adopt a child in 2017 or up through 2021? If you haven’t claimed the adoption tax credit for a 2017 through 2021 adoption, you may lose some or all of what you were due. If you did not have enough federal income tax liability to use the whole adoption credit in 2017 through 2021, you can carry any excess forward for five additional years (or until the credit is fully used, whichever comes first).
Because 2017 through 2021 are now closed tax years, you cannot get anything you were due for any of the years. However, you can still amend your 2017 through 2021 taxes and claim the credit in order to calculate the amount that would be carried forward to future years that are still open. Any amount you would have received with your 2017 through 2021 taxes, will be lost to you.
To claim the adoption tax credit for an adoption finalized in the years 2017 to 2021, you will need to start by filing for the adoption tax credit in the year you finalized the adoption. To file for the credit if you already filed taxes, you will need to amend your tax return for that year which will require a Form 1040XOpens in a new tab and Form 8839Opens in a new tab. Most families will also need to fill out the Child Tax Credit Worksheet in Publication 972 as well as Form/Schedule 8812 (Publication 972 is only through 2020, Schedule 8812 is all that is needed for years 2021+) if they were claiming the Child Tax Credit and the Adoption Tax Credit in the same year.
Once you have completed the amended return for the year you adopted, you will then proceed to amend the next year’s return to carry forward any unused adoption tax credit. If the next year is 2017 through 2021, you will still not get a refund for any amount that you use that next year. Continue to amend next year’s return until you either have used up the adoption tax credit, or you reach 2020. If you use up the credit prior to 2020 tax return, then you should not file your amendments as you will not receive any refunds for those earlier (closed) years.
To amend a 2022 return, you must file by April 15, 2026 unless you filed for an extension for your 2022 return, then you have three years from the filing date. If you will be due a refund for your amended 2022 return, we highly recommend that you mail it certified mail with a return receipt.
The adoption tax credit is only available for a total of six years, the year claimed and up to five additional years. If you are unable to use up all of the adoption tax credit in those six years, the remaining carry forward disappears and is not available in year seven. For example, for an adoption finalized in 2017, the sixth and final year to use that credit is 2022, any credit carry forward from 2022 (for a 2017 adoption) will not be available for 2023. If the adoption was finalized in 2019, then the credit can carry forward into 2022-2024 (if not used up before then).
Form 8839 and its instructions are available at irs.govOpens in a new tab. Form 1040X and the instructions can be found hereOpens in a new tab, note 1040X doesn’t have a specific year for the form.
Frequently Asked Questions
The adoption tax credit can be carried forward for up to five additional years beyond the year it’s first claimed.
In total, you have six years to use the full credit:
- The year you finalized the adoption and claimed the credit
- Plus five additional tax years
Any unused credit after that period will expire and no longer be available.
Example: If you finalized an adoption in 2017, your final year to use the credit was 2022.
The deadline to amend your 2022 tax return is April 15, 2026, unless you filed for an extension.
If you filed an extension, you’ll have three years from the date you filed to submit your amended return.
Tip: If you’re due a refund, send your amended return by certified mail with return receipt.
To claim the adoption tax credit for a past year, you’ll need to:
- Amend your return using IRS Form 1040X
- Include Form 8839, which calculates the adoption credit
If you also claimed the Child Tax Credit in the same year, you may need:
- Publication 972 and its worksheet (for tax years up to 2020)
- Schedule 8812 (for 2021 and later)
No, you cannot receive a refund for the adoption tax credit for tax years 2017 through 2021 because they are now closed years.
However, you can still amend those tax returns to claim the credit and carry any unused amount forward to open years, 2022 or later (if still eligible). The key benefit is using the credit to reduce your tax liability in open years — not getting a refund for the closed ones.