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You adopt a child in 2021 and your MAGI is $266,660. You can only claim a credit of up to $7,200 (assuming the child is not a special needs child); half of the credit limit is phased out because of your MAGI.

Modified adjusted gross income for this purpose is AGI increased by the foreign earned income exclusion; the foreign housing exclusion or deduction; and the exclusion for income from Guam, American Samoa, Northern Mariana Islands, or Puerto Rico.

TABLE 1.6 MAGI Phaseout Range for the Adoption Credit in 2021

Credit Amount	MAGI
Full credit	Not more than $216,660
Partial credit	Over $216,660 but under $256,660
No credit	$256,660 or more