8839 Qualified Adoption Expenses

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8839, PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: NONE

Date

8839

Date

Revised proofs
requested

OMB No. 1545-0074

Qualified Adoption Expenses
Attach to Form 1040 or 1040NR.

©

Name(s) shown on return

2007

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Department of the Treasury
Internal Revenue Service

Signature

O.K. to print

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Action

Attachment
Sequence No.

See separate instructions.

38

Your social security number

Before you begin: See Definitions on page 1 of the instructions.

Part I

Information About Your Eligible Child or Children—You must complete this part. See page 2 of the
instructions for details, including what to do if you need more space.
Check if child was—

1

(b)
Child’s year
of birth

(a)
Child’s name
First
Child
1
Child
2

Last

(c)
born before
1990 and
disabled

(d)
a child
with special
needs

(f)
Child’s
identifying number

(e)
a
foreign
child

Caution. If the child was a foreign child, see Special rules in the instructions for line 1, column (e), that begin on page 2, before
you complete Part II or Part III. If you received employer-provided adoption benefits, complete Part III on the back next.

Part II

Adoption Credit

Child 1

2
3

4
5

6
7
8
9

10
11
12
13
14
15
16

17
18

Maximum adoption credit per child
Did you file Form 8839 for a prior year
for the same child?
No. Enter -0-.
Yes. See page 4 of the instructions for
the amount to enter.
Subtract line 3 from line 2
Qualified adoption expenses (see page 4
of the instructions)

2

%

$11,390

Child 2

00

$11,390

00

3
4
5

Caution. Your qualified adoption expenses
may not be equal to the adoption expenses
you paid in 2007.
6
Enter the smaller of line 4 or line 5
Add the amounts on line 6. If zero, skip lines 8 through 11 and enter -0- on line 12
8
Modified adjusted gross income (see page 4 of the instructions)
Is line 8 more than $170,820?
No. Skip lines 9 and 10, and enter -0- on line 11.
9
Yes. Subtract $170,820 from line 8
Divide line 9 by $40,000. Enter the result as a decimal (rounded to at least three places).
Do not enter more than 1.000
Multiply line 7 by line 10
Subtract line 11 from line 7
Credit carryforward from prior years (line 23 of your Credit Carryforward Worksheet on
page 5 of the 2006 Form 8839 instructions)
Add lines 12 and 13
15
Enter the amount from Form 1040, line 46, or Form 1040NR, line 43
1040 filers:

Enter the total of any amounts from
Form 1040, lines 47 through 53; Form 8396,
line 13; and Form 8859, line 13.
1040NR filers: Enter the total of any amounts from
Form 1040NR, lines 44 through 48; Form
8396, line 13; and Form 8859, line 13.

%

10
11
12

3

.

13
14

16

Subtract line 16 from line 15
Adoption credit. Enter the smaller of line 14 or line 17 here and include on Form 1040,
line 54, or Form 1040NR, line 49. Check box c on that line. If line 17 is smaller than line 14,
you may have a credit carryforward (see page 4 of the instructions)

For Paperwork Reduction Act Notice, see page 6 of the instructions.

7

Cat. No. 22843L

17

18
Form

8839

(2007)

2
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8839, PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: NONE

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8839 (2007)

Page

2

Part III Employer-Provided Adoption Benefits

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Child 1

19

19

Maximum exclusion per child

20

Did you receive employer-provided
adoption benefits for a prior year for the
same child?
No. Enter -0-.

21
22

Yes. See page 4 of the instructions
for the amount to enter.
Subtract line 20 from line 19

Employer-provided adoption benefits you
received in 2007. This amount should be
shown in box 12 of your 2007 Form(s)
W-2 with code T

Enter the smaller of line 21 or line 22.
But if the child was a child with special
needs and the adoption became final in
2007, enter the amount from line 21

27

22

24

Add the amounts on line 24. If zero, skip lines 26 through 29,
enter -0- on line 30, and go to line 31

25

26

Is line 26 more than $170,820?
No. Skip lines 27 and 28, and
enter -0- on line 29.
Yes. Subtract $170,820 from
27
line 26
Divide line 27 by $40,000. Enter the result as a decimal (rounded
to at least three places). Do not enter more than 1.000

28

29

Multiply line 25 by line 28

29

30

Excluded benefits. Subtract line 29 from line 25

31

Taxable benefits. Is line 30 more than line 23?

28

00

23

24

Modified adjusted gross income
(from the worksheet on page 6 of the
instructions)

$11,390

21

Add the amounts on line 22

26

00

20

23

25

$11,390

Child 2

3

.

30

No. Subtract line 30 from line 23. Also, include this amount, if more than zero, on
line 7 of Form 1040 or line 8 of Form 1040NR. On the dotted line next to line
7 of Form 1040 or line 8 of Form 1040NR, enter “AB.”
Yes. Subtract line 23 from line 30. Enter the result as a negative number. Reduce
the total you would enter on line 7 of Form 1040 or line 8 of Form 1040NR
by the amount on Form 8839, line 31. Enter the result on line 7 of Form 1040
or line 8 of Form 1040NR. Enter “SNE” on the dotted line next to the entry
line.

%

31

You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply.

TIP

● You paid adoption expenses in 2006, those expenses were not fully reimbursed by your employer or otherwise,
and the adoption was not final by the end of 2006.
● The total adoption expenses you paid in 2007 were not fully reimbursed by your employer or otherwise, and the
adoption became final in 2007 or earlier.
● You adopted a child with special needs and the adoption became final in 2007.
Printed on recycled paper

Form

8839

(2007)