IRS Begins Automatic Refunds for 50,000-Plus Taxpayers With Adoption Credit Carryforwards; No Amended Return Needed
WASHINGTON — The Internal Revenue Service announced on October 16 (news release IR-2026-123) that it has already begun issuing refunds to more than 50,000 taxpayers who benefited from the adoption tax credit carryforward, and expects the refund process for most eligible taxpayers to be complete by the end of the year.
According to the IRS, the Treasury Department has clarified its interpretation of the Working Families Tax Cuts provisions affecting the adoption tax credit: for tax year 2025 only, adoption tax credit carryforwards from prior tax years (2020–2024) can increase the amount of the adoption tax credit that is refundable in 2025, subject to a limit of $5,000 per qualifying child.
IRS Chief Executive Officer Frank J. Bisignano said that by issuing refunds without requiring eligible families to file an amended return, the IRS is helping reduce the financial burden on those who decided to adopt a child into their family, and that the change will help families access the tax benefits they are entitled to as quickly and simply as possible.
The IRS will adjust affected taxpayers' accounts to reflect the change and issue any resulting refunds, notifying taxpayers of any changes made. Taxpayers will generally receive an IRS notice within 30 days of the adjustment stating the amount and whether it was issued as a refund or applied toward another tax or non-tax debt. The IRS asks taxpayers to review the notice carefully, compare it with their 2025 tax return, and keep it with their tax records.
Refunds and adjustments began in late September and will continue until complete. Taxpayers who filed their 2025 return before April 15, 2026, will generally receive any applicable adjustment automatically. Those who filed under an extension, or whose accounts carry identity-theft indicators, freezes, dependency conflicts or other issues, will be reviewed later in 2026 after the return is processed or the account issue is resolved. Details are available at IRS.gov/AdoptionCredit.
(Source: IRS news release IR-2026-123)
Source: IRS
Published by GSM · USA (original Chinese edition)
Photo: 图：位于华盛顿特区宪法大道1111号的美国国税局总部大楼标识牌。Photo: G. Edward Johnson, CC BY 4.0, via Wikimedia Commons / Sign for the Internal Revenue Service headquarters building at 1111 Constitution Avenue NW, Washington, D.C. Photo: G. Edward Johnson, CC BY 4.0, via Wikimedia Commons.
