国税局为5万多名纳税人自动退还收养抵免结转款 无需提交修正申报
华盛顿——美国国税局（IRS）10月16日发布新闻稿（IR-2026-123）宣布，该局已开始向5万多名曾使用收养税收抵免结转额的纳税人自动发放退税，预计大多数符合条件者的退税流程将在今年年底前完成。
国税局表示，财政部已就《工薪家庭减税法案》中涉及收养抵免的条款作出澄清：仅就2025纳税年度而言，纳税人可将2020至2024纳税年度结转未用的收养抵免额，用于增加2025年可退还部分的抵免金额，上限为每名符合条件儿童5,000美元。
国税局首席执行官弗兰克·比西尼亚诺（Frank J. Bisignano）表示：「通过无需符合条件的家庭提交修正申报表即可发放退税，国税局正在帮助减轻那些决定收养孩子的家庭的经济负担。」
国税局将直接调整受影响纳税人的账户并发放由此产生的退税，并通知纳税人账户所作的任何变更，纳税人无需提交修正申报表。纳税人一般会在调整后30天内收到国税局通知，说明调整金额，以及该金额是作为退税发放还是抵缴其他税务或非税务欠款；国税局请纳税人仔细核对通知内容、与本人2025年报税表比对，并将通知与税务记录一并保存。
据国税局介绍，退税与账户调整已于9月下旬开始，将持续进行直至全部完成。在2026年4月15日之前提交2025年报税表的纳税人，一般会自动获得相应调整；以延期方式报税者，以及账户存在身份盗用标记、冻结、受抚养人冲突等问题的纳税人，将在2026年晚些时候、待报税表处理完毕或账户问题解决后另行审查处理。详情可查阅国税局官网 IRS.gov/AdoptionCredit 页面。
（资料来源：美国国税局新闻稿 IR-2026-123，2026年10月16日）
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)
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图片来源：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.
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