The maximum adoption tax credit available in 2014 was $13,190. For the 2015 tax year, the Internal Revenue Service (IRS) has raised the maximum to $13,400, to account for inflation. Parents who adopt a child with special needs may claim the full amount. Taxpayers who make $241,010 or more annually are not eligible to receive the credit, and phaseouts apply for taxpayers with a modified adjusted gross income over $201,010 per annum.