For 2017, the maximum amount of the adoption credit you can claim per eligible child is $13,570. The amount of the credit begins to decrease when your modified Adjusted Gross Income (AGI) is equal to or exceeds $203,540.
The credit is not allowed when modified AGI is equal to or exceeds $243,540.
To calculate the modified AGI for the adoption credit, you take your AGI and add back certain deductions (such as student loan interest). Your AGI may be identical to your MAGI.