U.S. Individual Income Tax Return

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Instructions for Form 8839

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11:28 - 28-JAN-2009

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2008

Department of the Treasury
Internal Revenue Service

Instructions for Form 8839
Qualified Adoption Expenses

General Instructions

Definitions

Purpose of Form

Eligible Child

Use Form 8839 to figure the amount of your adoption credit
and any employer-provided adoption benefits you can
exclude from your income. You can claim both the credit
and the exclusion for expenses of adopting an eligible child.
But, you cannot claim both for the same expenses.
Adoption credit. Use Form 8839, Part II, to figure the
amount of adoption credit you can take on Form 1040, line
53, or Form 1040NR, line 48. You may be able to take this
credit if any of the following statements are true.
1. You paid qualified adoption expenses in:
a. 2007 and the adoption was not final at the end of
2007, or
b. 2008 and the adoption became final in or before 2008.
2. You adopted a child with special needs and the
adoption became final in 2008. (In this case, you may be
able to take the credit even if you did not pay any qualified
adoption expenses.)
3. You paid expenses after 1996 in connection with the
adoption of an eligible foreign child and the adoption
became final in 2008. See the instructions for line 1, column
(e), that begin on page 2.
4. You have a carryforward of an adoption credit from a
prior year.
Income exclusion for employer-provided adoption
benefits. Use Form 8839, Part III, to figure the amount of
employer-provided adoption benefits you can exclude from
your income on Form 1040, line 7, or Form 1040NR, line 8.
You may be able to exclude these benefits from income if
your employer had a qualified adoption assistance program
(see Employer-Provided Adoption Benefits on this page)
and any of the following statements are true.
• You received employer-provided adoption benefits in
2008. However, special rules apply for benefits received in
connection with the adoption of an eligible foreign child. See
the instructions for line 1, column (e), that begin on page 2.
• You adopted a child with special needs and the adoption
became final in 2008.
• You received employer-provided adoption benefits after
1996 in connection with the adoption of an eligible foreign
child and the adoption became final in 2008. See the
instructions for line 1, column (e), that begin on
page 2.
You must complete Form 8839, Part III, before you can
figure the credit, if any, in Part II.
You cannot exclude employer-provided adoption
benefits if your employer is an S corporation in which
CAUTION you own more than 2% of the stock or stock with
more than 2% of the voting power.

!

An eligible child is:
• Any child under age 18. If the child turned 18 during the
year, the child is an eligible child for the part of the year he
or she was under age 18.
• Any disabled person physically or mentally unable to take
care of himself or herself.
If you and another person (other than your spouse if
filing jointly) adopted or tried to adopt an eligible
CAUTION child, see the instructions for line 2 on page 3
(or line 19 on page 5, if applicable) before completing Part II
(or Part III).

!

Qualified Adoption Expenses
Qualified adoption expenses are reasonable and necessary
expenses directly related to, and for the principal purpose of,
the legal adoption of an eligible child.
Qualified adoption expenses include:
• Adoption fees,
• Attorney fees,
• Court costs,
• Travel expenses (including meals and lodging) while
away from home, and
• Re-adoption expenses relating to the adoption of a foreign
child.
Qualified adoption expenses do not include expenses:
• For which you received funds under any state, local, or
federal program,
• That violate state or federal law,
• For carrying out a surrogate parenting arrangement,
• For the adoption of your spouse’s child,
• Paid or reimbursed by your employer or any other person
or organization,
• Paid before 1997, or
• Allowed as a credit or deduction under any other provision
of federal income tax law.

Employer-Provided Adoption Benefits
Employer-provided adoption benefits are amounts your
employer paid directly to either you or a third party for
qualified adoption expenses under a qualified adoption
assistance program. Generally, a qualified adoption
assistance program is a separate written plan set up by an
employer to provide adoption assistance to its employees.
For more details, see Pub. 15-B, Employer’s Tax Guide to
Fringe Benefits.
Employer-provided adoption benefits should be shown in
box 12 of your Form(s) W-2 with code T. Your salary may
have been reduced to pay these benefits. You may also be
able to exclude amounts not shown in box 12 of your Form
W-2 if all of the following apply.
• You adopted a child with special needs. See the
instructions for line 1, column (d), on page 2 for the
definition of a child with special needs.
• The adoption became final in 2008.

Cat. No. 23077T

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Instructions for Form 8839

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• Your employer had a qualified adoption assistance

If you filed Form 8839 for a prior year in connection
with this adoption, enter your 2008 information on
CAUTION the same line (Child 1 or Child 2) that you used in
the prior year.

!

program as described on page one.

Who Can Take the Adoption Credit or
Exclude Employer-Provided Adoption
Benefits?

More Than Two Eligible Children
If you adopted or tried to adopt more than two eligible
children, fill in and attach as many Forms 8839 as you need
to list them. Also, enter “See Attached” to the right of the
Caution below line 1.

You may be able to take the credit or exclusion if all three of
the following statements are true.
1. Your filing status is single, head of household,
qualifying widow(er), or married filing jointly. If your filing
status is married filing separately, see Married Persons
Filing Separate Returns below.
2. Your modified AGI is less than $214,730 or you have
a carryforward of an adoption credit from a prior year. To
figure your modified AGI, see the instructions for line 8 on
page 3 (for the credit) or line 26 on page 6 (for the
exclusion).
3. You report the required information about the eligible
child in Part l.

For Part II, fill in lines 2 through 6 for each child. But fill in
lines 7 through 18 on only one Form 8839. The amount on
line 7 of that Form 8839 should be the combined total of the
amounts on line 6 of all the Forms 8839.
For Part III, fill in lines 19 through 22 and 24 for each
child. But fill in lines 23 and 25 through 31 on only one Form
8839. The amount on line 23 of that Form 8839 should be
the combined total of the amounts on line 22 of all the
Forms 8839. The amount on line 25 of that form should be
the combined total of the amounts on line 24.

Column (c)

Married Persons Filing Separate Returns

A child is disabled if the child is physically or mentally
unable to take care of himself or herself.

You may be able to take the credit or exclusion if all of the
following apply.
• Statements (2) and (3) above under Who Can Take the
Adoption Credit or Exclude Employer-Provided Adoption
Benefits are true.
• You lived apart from your spouse during the last 6 months
of 2008.
• The eligible child lived in your home more than half of
2008.
• You provided over half the cost of keeping up your home.

Column (d)
A child is a child with special needs if all three of the
following statements are true.
1. The child was a citizen or resident of the United States
or its possessions at the time the adoption process began.
2. A state (including the District of Columbia) has
determined that the child cannot or should not be returned to
his or her parents’ home.
3. The state has determined that the child will not be
adopted unless assistance is provided to the adoptive
parents. Factors used by states to make this determination
include:
a. The child’s ethnic background and age,
b. Whether the child is a member of a minority or sibling
group, and
c. Whether the child has a medical condition or a
physical, mental, or emotional handicap.

Specific Instructions
Part I—Information About Your
Eligible Child or Children
Line 1
Complete all columns that apply to the eligible child you
adopted or tried to adopt. If you do not give correct or
complete information, your credit and any exclusion may be
disallowed.

You may be able to claim a credit or exclusion for the
adoption of a child with special needs even if you did not
have any qualified adoption expenses. See line 24 and the
instructions for line 5.

If you cannot give complete information about an eligible
child you tried to adopt in 2007 because the adoption was
either unsuccessful or was not final by the end of 2008,
complete the entries that you can on line 1. Enter “See
Attached Statement” in the columns for which you do not
have the information. Then attach a statement to your
return, providing the name and address of any agency or
agent (such as an attorney) that assisted in the attempted
adoption. Be sure to write your name and social security
number on the statement.

!

CAUTION

If you check the box in column (d), indicating the
child has special needs, be sure to keep evidence of
the state’s determination in your records.

Column (e)
A child is a foreign child if he or she was not a citizen or
resident of the United States or its possessions at the time
the adoption process began.
Special rules. If you paid qualified adoption expenses after
1996 in connection with the adoption of a foreign child and
the adoption became final in 2008, you can use the total
expenses paid after 1996 in determining the amount to enter
on line 5. But you cannot include more than $5,000 of
expenses paid before 2002 in determining the total. If you
and another person (other than your spouse if filing jointly)
each paid qualified adoption expenses to adopt the same
child, the total qualified expenses (including those subject to
the $5,000 limit) must be divided between the two of you.
You can divide it in any way you both agree.

Child 1 or Child 2
If you made more than one attempt to adopt one eligible
child, combine the amounts you spent and complete only
the “Child 1” line. Do not report the additional attempt(s) on
the “Child 2” line. Complete the “Child 2” line only if you
adopted or tried to adopt two eligible children.
Example. You planned to adopt one child. You had one
unsuccessful attempt to adopt a child and later successfully
adopted a different child. Complete only the “Child 1” line
because you made more than one attempt to adopt one
eligible child.

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Instructions for Form 8839

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If the adoption did not become final by the end of 2008,
you cannot take the adoption credit for that child in 2008. If
the adoption becomes final in a later year, you may be able
to take a credit for the expenses in that year.

Enter on line 5 the total qualified adoption expenses (as
defined on page 1) you paid in:

• 2007 if the adoption was not final by the end of 2008,
• 2007 and 2008 if the adoption became final in 2008, or
• 2008 if the adoption became final before 2008.

To find out when a foreign adoption is treated as final,
see Rev. Proc. 2005-31, 2005-26 I.R.B. 1374, available at
www.irs.gov/irb/2005-26_IRB/ar01.html.

Special needs adoption. If you adopted a child with
special needs and the adoption became final in 2008, enter
on line 5:

If you received employer-provided adoption benefits in
2008 in connection with the adoption of a foreign child and
the adoption did not become final by the end of 2008, you
must include the benefits in the total entered on Form 1040,
line 7, or Form 1040NR, line 8. Also, enter “AB” (adoption
benefits) next to Form 1040, line 7, or Form 1040NR, line 8.
If the adoption becomes final in a later year, you may be
able to exclude the benefits from your income in that year.

• $11,650, minus
• Any qualified adoption expenses you used to figure any

adoption credit you claimed for the same child in a prior
year. This is the amount you entered on line 3 of Form 8839
for this child.

Exclusion of prior year benefits. If you received
employer-provided adoption benefits after 1996 in
connection with the adoption of a foreign child and the
adoption became final in 2008, you may be able to exclude
part or all of those benefits from your 2008 income. To find
out if you can, complete the worksheet on page 4. You also
must use the worksheet to complete Form 8839, Part III,
and to figure any taxable benefits to enter on Form 8839,
line 31.

If you did not claim any adoption credit for the child in a
prior year, enter $11,650 on line 5 even if your qualified
adoption expenses for the child were less than $11,650 (and
even if you did not have any qualified adoption expenses for
this child).
Unsuccessful adoption. If you paid qualified adoption
expenses in an attempt to adopt a child and the attempt was
unsuccessful, treat those expenses in the same manner as
expenses you paid for adoptions not final by the end of the
year.

If the adoption of more than one foreign child became
final in 2008, complete lines 1 through 7 of the worksheet on
page 4 separately for each foreign child and use the
combined totals to complete lines 8 through 13 of the
worksheet.

Column (f)

Example. You paid $3,000 of qualifying adoption
expenses in 2007 in an attempt to adopt a child. You paid
$2,000 in qualified adoption expenses early in 2008.
However, the adoption attempt is unsuccessful. Enter
$3,000 on line 5. The $2,000 paid in 2008 may qualify in
2009.

Enter the child’s identifying number. This can be a social
security number (SSN), an adoption taxpayer identification
number (ATIN), or an individual taxpayer identification
number (ITIN).
Enter the child’s SSN if the child has an SSN or you will
be able to get an SSN in time to file your tax return. Apply
for an SSN using Form SS-5.

Line 8

If you are in the process of adopting a child who is a U.S.
citizen or resident alien but you cannot get an SSN for the
child in time to file your return, apply for an ATIN using Form
W-7A. However, if the child is not a U.S. citizen or resident
alien, apply instead for an ITIN using Form W-7.

Use the following chart to find your modified adjusted gross
income to enter on line 8.

Part II—Adoption Credit
Line 2
The maximum adoption credit is $11,650 per child. If you
and another person (other than your spouse if filing jointly)
each paid qualified adoption expenses to adopt the same
child, the $11,650 limit must be divided between the two of
you. You can divide it in any way you both agree. Cross out
the preprinted entry on line 2 and enter above line 2 your
share of the $11,650 limit for that child.

IF you file. . .

THEN enter on line 8 the amount from. . .

Form 1040

Form 1040, line 38, increased by the total of
any:
• Exclusion of income from Puerto Rico and
• Amounts from –
• Form 2555, lines 45 and 50,
• Form 2555-EZ, line 18, and
• Form 4563, line 15.

Form 1040NR

Form 1040NR, line 36.

Line 3
If you filed Form 8839 in any year from 1998 through 2007,
enter the total of the amounts shown for the child on lines 3
and 6 of the last form you filed. Otherwise, enter the amount
shown for the child on line 4 of your 1997 Form 8839.

Line 16
If you are claiming the child tax credit for 2008, include on
this line the amount from line 12 of the Line 11 Worksheet in
Pub. 972.

Line 5
If you are not claiming the child tax credit for 2008,

Special rules apply if you paid expenses in
connection with the adoption of an eligible foreign
CAUTION child. See the instructions for line 1, column (e), that
begin on page 2 for details.

TIP you do not need Pub. 972.

!

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Instructions for Form 8839

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Exclusion of Prior Year Benefits Worksheet
(for the adoption of a foreign child that became final in 2008)

Keep for Your Records

1. Did you receive employer-provided adoption benefits before 2002 for the adoption of the foreign child?
❏ No. Skip lines 1 and 2; enter -0- on line 3 and go to line 4.
❏ Yes. Enter the total 1997 through 2001 employer-provided adoption benefits you received for the
adoption of the foreign child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. Enter $5,000. If you and another person (other than your spouse if filing jointly) each received
employer-provided adoption benefits after 1996 and before 2002 to adopt the same child, see instructions
below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Enter the smaller of line 1 or line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4. Enter the total 2002 through 2008 employer-provided adoption benefits you received for the adoption of the
foreign child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6. Enter $11,650. If you and another person (other than your spouse if filing jointly) each received
employer-provided adoption benefits in 2002 through 2008 to adopt the same child, see instructions below.

6.

7. Enter the smaller of line 5 or line 6 here and on Form 8839, line 19. If necessary, cross out the preprinted
amount on line 19 and enter the result above the preprinted amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

Next:

• Enter -0- on Form 8839, line 20.
• Enter the amount from line 7 above on Form 8839, line 21.
• On Form 8839, line 22, enter the total amount of employer-provided adoption benefits received in 1997

through 2008. On the dotted line next to line 22, enter “PYAB” and the total amount of benefits you received
in 1997 through 2007.
• Complete Form 8839 through line 30. Then, complete lines 8 through 13 below to figure the amount of
any prior year benefits you can exclude and the taxable benefits, if any, to enter on Form 8839, line 31.
8. Is the amount on your 2008 Form 8839, line 30, less than the amount on Form 8839, line 23?
❏ No. Skip lines 8 through 10 and go to line 11.
❏ Yes. Subtract line 30 from line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9. Enter the total 1997 through 2007 employer-provided adoption benefits included on Form 8839, line 22, for
all children . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10. Taxable benefits. Subtract line 9 from line 8. If zero or less, enter -0-. Enter the result here and on Form
8839, line 31. If more than zero, also include this amount on line 7 of Form 1040 or line 8 of Form 1040NR,
and enter “AB” on the dotted line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the amount from Form 8839, line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the total 2008 employer-provided adoption benefits included on Form 8839, line 22, for all children . . . 12.
13. Prior year excluded benefits. Subtract line 12 from line 11. If zero or less, stop; you cannot exclude any of
your prior year benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
Next. Figure the total you would enter on line 7 of Form 1040 or line 8 of Form 1040NR before you exclude the amount from
line 13 above. Then, subtract the amount from line 13 above from that total. Enter the result on line 7 of Form 1040 or line 8 of
Form 1040NR. On the dotted line next to the line for wages, enter “PYAB” and the amount from line 13 above.

Worksheet Instructions
Line 2. The maximum amount of employer-provided adoption benefits received after 1996 and before 2002 that can be excluded
from income is $5,000 per child. If you and another person (other than your spouse if filing jointly) each received employer-provided
adoption benefits to adopt the same child, the $5,000 limit must be divided between the two of you. You can divide it in any way you
both agree. Enter your share of the $5,000 limit on line 2 of the worksheet above.
Line 6. The maximum amount of employer-provided adoption benefits that can be excluded from income is $11,650 per child
(including up to $5,000 of benefits received after 1996 and before 2002). If you and another person (other than your spouse if filing
jointly) each received employer-provided adoption benefits to adopt the same child, the $11,650 limit must be divided between the
two of you. You can divide it in any way you both agree. Enter your share of the $11,650 limit on line 6 of the worksheet above.

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Instructions for Form 8839

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Credit Carryforward Worksheet—Line 18

Keep for Your Records

1. Enter the amount from Form 8839, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

Did you use the Credit Carryforward Worksheet in the 2007 Form 8839 instructions?
❏ No. Skip lines 2 through 6. Enter the amount from line 1 above on line 7.
❏ Yes. Have that worksheet handy and go to line 2.
2. Enter any 2003 credit carryforward (line 12 of your 2007 worksheet) . . . . . . . . . . . . . . . .

2.

3. Enter any 2004 credit carryforward (line 14 of your 2007 worksheet) . . . . . . . . . . . . . . . .

3.

4. Enter any 2005 credit carryforward (line 16 of your 2007 worksheet) . . . . . . . . . . . . . . . .

4.

5. Enter any 2006 credit carryforward (line 18 of your 2007 worksheet) . . . . . . . . . . . . . . . .

5.

6. Enter any 2007 credit carryforward (line 20 of your 2007 worksheet) . . . . . . . . . . . . . . . .

6.

7. Add lines 1 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8. Enter the amount from Form 8839, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

Did you enter an amount on line 2, 3, 4, 5, or 6 above?
❏ No. Enter the amount from line 9 on lines 20 and 23 below; skip all the other lines.
❏ Yes. Continue to line 10.
10. Subtract line 8 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

11. Subtract line 2 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

12. 2004 credit carryforward to 2009. Subtract line 11 from line 3. If zero or less, enter -0-

12.

13. Subtract line 3 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13.

14. 2005 credit carryforward to 2009. Subtract line 13 from line 4. If zero or less, enter -0-

14.

15. Subtract line 4 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.

16. 2006 credit carryforward to 2009. Subtract line 15 from line 5. If zero or less, enter -0-

16.

17. Subtract line 5 from line 15. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17.

18. 2007 credit carryforward to 2009. Subtract line 17 from line 6. If zero or less, enter -0-

18.

19. Add lines 10, 12, 14, 16, and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.

20. 2008 credit carryforward to 2009. Subtract line 19 from line 9. If zero or less, enter -0-

20.

21. Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21.

22. Enter the amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23. Total credit carryforward to 2009. Subtract line 22 from line 21 . . . . . . . . . . . . . . . . . . .

22.
23.

Line 18—Credit Carryforward to 2009

Part III—Employer-Provided Adoption
Benefits
Line 19

If Form 8839, line 17, is smaller than line 14, you may have
an unused credit to carry forward to the next 5 years or until
used, whichever comes first. Use the worksheet above to
figure the amount of your credit carryforward. If you have
any unused credit to carry forward to 2009, be sure you
keep the worksheet. You will need it to figure your credit for
2009.

The maximum amount that can be excluded from income for
employer-provided adoption benefits is $11,650 per child. If
you and another person (other than your spouse if filing
jointly) each received employer-provided adoption benefits
in connection with the adoption of the same eligible child,
the $11,650 limit must be divided between the two of you.
You can divide it in any way you both agree. Cross out the
preprinted entry on line 19 and enter above line 19 your
share of the $11,650 limit for that child.

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Instructions for Form 8839

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Modified Adjusted Gross Income (AGI) Worksheet—Line 26

Keep for Your Records

Before you begin:
⻫ If you file Form 1040, complete lines 8a through 21, 23 through 32, and 36 if they apply.
⻫ If you file Form 1040NR, complete lines 9a through 21, 24 through 31, and 34 if they apply.
1. Enter the amount you would enter on line 7 of Form 1040 or line 8 of Form 1040NR if you could
exclude the total amount on Form 8839, line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from Form 8839, line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Form 1040 filers, enter the total of lines 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, 20b,
and 21. Form 1040NR filers, enter the total of lines 9a, 10a, 11 through 15, 16b, 17b, and 18
through 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Form 1040 filers, enter the total of lines 23 through 32, and any write-in adjustments entered on
the dotted line next to line 36. Form 1040NR filers, enter the total of lines 24 through 31 and any
write-in adjustments entered on the dotted line next to line 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Form 1040 filers, increase the amount on line 6 above by the total of the following amounts.
Enter the total on Form 8839, line 26.
• Any amount from Form 2555, lines 45 and 50, Form 2555-EZ, line 18, and Form 4563, line
15, and
•

Any exclusion of income from Puerto Rico.

Form 1040NR filers, enter on Form 8839, line 26, the amount from line 6 above.

Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally,
tax returns and return information are confidential, as
required by Internal Revenue Code section 6103.
The average time and expenses required to complete
and file this form will vary depending on individual
circumstances. For the estimated averages, see the
instructions for your income tax return.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for
your income tax return.

Line 20
Use the chart below to find the amount to enter on line 20.
IF the last year you filed Form
8839 for the child was...

THEN enter on line 20 the total
of the amounts for the child
from that Form 8839...

1999, 2002, 2003, 2004, 2005,
2006, or 2007

Lines 20 and 24

2000 or 2001

Lines 16 and 20

1998

Lines 18 and 22

1997

Line 15

Special rules apply if the prior year benefits were
received in connection with the adoption of a foreign
CAUTION child and the adoption became final in 2008. See
Exclusion of prior year benefits on page 3.

!

Line 26
Use the worksheet above to figure your modified adjusted
gross income.
Your modified adjusted gross income (AGI) for the
adoption credit may not be the same as the modified
CAUTION AGI figured in the worksheet above. If you are taking
the credit, be sure to read the instructions for line 8 on page
3 before you enter an amount on that line.

!

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