For the Tax year 2009, the adoption credit will to rise $12,150 (an increase from $11,650 in 2008) for standard adoptions plus $12,150 for children with special needs ((an increase from $11,650 in 2008).
Also, the maximum exclusion from gross income for amounts paid or expenses incurred under an employer's adoption-assistance program will increase to $12,150 (an increase from $11,650 in 2008).
The credit will start to be phased out when adjusted gross income hits $182,180 (an increase from $174,730 in 2008) and will be phased out completely when it exceeds $222,180 (an increase from $214,730 in 2008).
To claim the credit, file Form 8839. Click the link to review this form. http://www.irs.gov/pub/irs-pdf/f8839.pdf