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Text of 2018 Instructions for IRS Form 8839: Qualified Adoption Expenses (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 11, 2018
Nov. 26, 2018. "What's New: The maximum credit and the exclusion for employer-provided benefits are both $13,810 per eligible child in 2018. This amount begins to phase out if you have modified adjusted gross income in excess of $207,140 and is completely phased out for modified adjusted gross income of $247,140 or more."
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