U.S. Individual Income Tax Return

2010

Instructions for Form 8839

Department of the Treasury
Internal Revenue Service

Qualified Adoption Expenses
Note. If additional information with respect to Form 8839
develops later in the filing season, the IRS will make that
information available at www.irs.gov/form8839.

What’s New
Expanded adoption credit. The adoption credit is now
refundable, meaning that you may be able to claim it even if
you owe no tax, for qualified adoption expenses that first
became allowable in 2010 and for adoptions finalized in
2010. Adoption credit carryforwards from 2005 through 2009
also are refundable in 2010. See Notice 2010-66, 2010-42
I.R.B. 437, available at www.irs.gov/irb/2010-42_irb/ar09.
html.
Previously, the adoption credit was nonrefundable,
meaning that it only could be used to reduce your tax
liability, but credit amounts in excess of tax liability could be
carried forward for up to 5 subsequent years.
The maximum credit and the exclusion for
employer-provided benefits have each increased to $13,170
per eligible child. This amount begins to phase out if you
have modified adjusted gross income in excess of $182,520
and is completely phased out for modified adjusted gross
income of $222,520 or more.
New documentation requirements. To claim the
refundable adoption credit, you must complete and attach
Form 8839 to your income tax return. Additionally, you must
include one or more adoption-related documents to support
your claim for the credit. Documentation must be provided
for each eligible child claimed on Form 8839 and is required
whether the credit is claimed for a 2010 adoption (or
adoption attempt) or for a credit carryforward from a
previous adoption (or adoption attempt). The documentation
required varies, depending on whether the adoption has
been finalized and whether the child has special needs. See
the instructions for line 1 for the specific requirements for
each child claimed.
Paper filing required. Because of the new documentation
requirements, if you are filing Form 8839 to claim the
adoption credit or to exclude from income any
employer-provided adoption benefits, you cannot file your
income tax return and Form 8839 electronically. You must
file paper returns. Mail your return with Form 8839 and all
required documentation to the address listed in your tax
return instructions.

General Instructions
Purpose of Form
Use Form 8839 to figure your adoption credit and any
employer-provided adoption benefits you can exclude from
your income. You can claim both the exclusion and the
credit for expenses of adopting an eligible child. For
example, depending on the cost of the adoption, you may be
able to exclude up to $13,170 from your income and also be
able to claim a credit of up to $13,170. But, you cannot claim
both a credit and exclusion for the same expenses. See
Qualified Adoption Expenses and Employer-Provided
Adoption Benefits on page 2.

Adoption credit. Use Form 8839, Part II, to figure the
adoption credit you can take on Form 1040, line 71,
checkbox b or Form 1040NR, line 66, checkbox b. You may
be able to take this credit in 2010 if any of the following
statements are true.
1. You paid qualified adoption expenses in:
a. 2009 and the adoption was not final at the end of
2009, or
b. 2010 and the adoption became final in or before 2010.
2. You adopted a child with special needs and the
adoption became final in 2010. (In this case, you may be
able to take the credit even if you did not pay any qualified
adoption expenses.)
3. You paid qualified adoption expenses in connection
with the adoption of an eligible foreign child in:
a. 2010 or prior years and the adoption became final in
2010, or
b. 2010 and the adoption became final before 2010.
See the instructions for line 1, column (e), on page 6.
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
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 page 2) and
any of the following statements are true.
1. You received employer-provided adoption benefits in
2010. 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), on page 6.
2. You adopted a child with special needs and the
adoption became final in 2010.
3. You received employer-provided adoption benefits in
connection with the adoption of an eligible foreign child in:
a. 2010 or prior years and the adoption became final in
2010, or
b. 2010 and the adoption became final before 2010.
See the instructions for line 1, column (e), on page 6.
For purposes of calculating the adoption credit in Part II,
qualified adoption expenses (defined on page 2) do not
include expenses reimbursed by an employer under a
qualified adoption assistance program (defined on page 2).
For this reason, 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.

!

Note on welfare benefits and the adoption credit. Any
refund you receive as a result of taking the adoption credit
will not be used to determine if you are eligible for the
following programs or how much you can receive from them.
But if the refund you receive because of the adoption credit

Cat. No. 23077T

is not spent within a certain period of time, it can count as an
asset (or resource) and affect your eligibility.
• Temporary Assistance for Needy Families (TANF).
• Medicaid and supplemental security income (SSI).
• Supplemental Nutrition Assistance Program (food stamps)
and low-income housing.

Under a qualified adoption assistance program, Lisa’s
employer reimbursed her for $4,000 of those expenses. Lisa
may exclude the $4,000 reimbursement from her income.
However, because of the employer reimbursement, $4,000
of her expenses no longer meet the definition of qualified
adoption expenses. As a result, Lisa’s maximum adoption
credit is limited to $6,000 ($10,000 – $4,000).
Example 2. Elaine French paid $10,000 in qualified
adoption expenses for the adoption of an eligible child.
Under a qualified adoption assistance program, Elaine’s
employer paid an additional $6,000 of qualified adoption
expenses on her behalf. Her total qualified adoption
expenses are $16,000 ($10,000 + $6,000). Because the
expenses paid by Elaine were different from the expenses
paid by her employer, Elaine may exclude the $6,000 that
her employer paid from her income and may claim a credit
for the $10,000 of qualified adoption expenses she paid.
Example 3. Jason Smith paid $30,000 in qualified
adoption expenses to adopt an eligible foreign child, and the
adoption became final in 2010. Under a qualified adoption
assistance program, Jason’s employer reimbursed him for
$13,170 of those expenses. Jason may exclude the $13,170
reimbursement from his income. The remaining $16,830 of
expenses ($30,000 – $13,170) continue to be qualified
adoption expenses that are eligible for the credit. However,
Jason’s credit is dollar-limited to $13,170. The remaining
$3,660 ($30,000 – $13,170 – $13,170) may never be
claimed as a credit or excluded from gross income.

Definitions
Eligible Child
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 6
(or line 15 on page 7, 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, or
• Allowed as a credit or deduction under any other provision
of federal income tax law.

Who Can Take the Adoption Credit or
Exclude Employer-Provided Adoption
Benefits?
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. Generally, if
you are married, you must file a joint return to take the credit
or exclusion. However, if you are married and filing a
separate return, you may be able to take the credit or
exclusion on a separate return if you are considered
unmarried because you are legally separated or living apart
from your spouse and you meet certain other requirements.
See Married Persons Filing Separate Returns below.
2. Your modified adjusted gross income (MAGI) is less
than $222,520 or you have a carryforward of an adoption
credit from a prior year. To figure your MAGI, see the
instructions for line 8 on page 7 (for the credit) or line 22 on
page 8 (for the exclusion).
3. You report the required information about the eligible
child in Part l.

Employer-Provided Adoption Benefits
In most cases, 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. But see Children with special
needs on page 3. 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 6 for the
definition of a child with special needs.
• The adoption became final in 2010.
• Your employer had a qualified adoption assistance
program as described above.
The following examples help illustrate how qualified
adoption expenses and employer-provided adoption benefits
apply to the maximum adoption credit allowed.
Example 1. Lisa Green paid $10,000 in qualified
adoption expenses for the adoption of an eligible child.

Married Persons Filing Separate Returns
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 2010.
• The eligible child lived in your home more than half of
2010.
• You provided over half the cost of keeping up your home.

When To Take the Credit or Exclusion
When you can take the adoption credit or exclusion depends
on whether the eligible child is a citizen or resident of the
United States (including U.S. possessions) at the time the
adoption effort began.

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Child who is a U.S. citizen or resident. If the eligible child
is a U.S. citizen or resident, you can take the adoption credit
or exclusion even if the adoption never became final. Take
the credit or exclusion as shown in the following tables.
IF you pay
qualifying expenses in...

THEN take the credit in...

Any year before the year the
adoption becomes final

The year after the year
of the payment.

The year the adoption becomes
final

The year the adoption
becomes final.

withholding or make estimated tax payments to avoid a
penalty for underpayment of estimated tax.

Carryforward From Prior Years
(2005–2009)
From 1997 through 2009, the adoption credit had a 5-year
carryforward provision. Because the carryforwards are used
on a first-in, first-out basis, if you are claiming a carryforward
you must have a Form 8839 on file for all prior years for
which the carryforward was allowable.
Amending prior year returns. If you did not previously file
Form 8839 for the same adoption (or adoption attempt) but
are claiming a credit carryforward in 2010, you must amend
your prior year income tax returns and file Form 8839 for the
applicable years before you claim a credit carryforward in
2010.

Any year after the year the adoption The year of the payment.
becomes final
IF your employer pays for
qualifying expenses under an
THEN take the
adoption assistance program in... exclusion in....
Any year

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The year of the payment.

CAUTION

Example. In 2008, Naomi White adopted an eligible
child. Naomi’s allowable credit was $11,650 (the 2008 dollar
limitation), but Naomi had no tax liability for the year.
Because Naomi would have received no tax benefit from the
credit, she did not file a 2008 Form 8839. Naomi also did not
file a Form 8839 for 2009. For 2010, Naomi files a Form
8839 in which she claims a carryforward from 2008. Before
Naomi’s 2010 Form 8839 can be processed, Naomi must
file amended returns for 2008 and 2009, attaching Forms
8839 for those years and showing the amount (if any) that
she could claim for those years.

Children with special needs. If you adopt a child with
special needs you may be able to exclude up to $13,170
and claim a credit for an additional $13,170 (minus any
qualified adoption expenses claimed for the same child in a
prior year) even if you or your employer did not pay any
qualified adoption expenses. See the instructions for line 1,
column (d), on page 6 for more information.
Foreign child. If the eligible child is not a U.S. citizen or
resident, you cannot take the adoption credit or exclusion
unless the adoption becomes final. Take the credit or
exclusion as shown on the following tables.

Use Form 1040X, Amended Individual Income Tax
Return, if you are filing an amended income tax
return. Form 1040X and its instructions are available
at IRS.gov. You will also need the instructions (including
worksheets) for the return you are amending, along with that
year’s Form 8839 and instructions. See the Instructions for
Form 1040X for details on how to obtain prior year forms
and instructions.
Credit and income limitations. The credit and income
limitations that apply to a carryforward are based on the
limits in effect for the year the carryforward first arose, rather
than the year or years in which the carryforward is claimed.
If you did not pay additional adoption expenses in a later
year related to that adoption or adoption attempt, you cannot
increase your carryforward amount in a later year.
Example 1. Steve Thomas paid qualified adoption
expenses in 2004, 2005, and 2006 in connection with the
adoption of an eligible child from another country. The
adoption became final in 2006. Under the rules applicable to
foreign adoptions, the qualified adoption expenses are all
treated as if paid in 2006 and are all subject to the 2006
dollar and income limitations. The maximum tax credit in
2006 was $10,960, and Steve’s income in 2006 was less
than the modified adjusted gross income (MAGI) phaseout.
Steve’s tax liability for 2006 was $7,500. Steve used $7,500
of his adoption credit to reduce his 2006 tax liability to zero
and carried forward the remaining $3,460. Steve paid no
additional adoption expenses in connection with the
adoption in later years.
Steve filed Forms 8839 for 2007, 2008, and 2009, but he
was unable to use any carryforward during those years. For
2010, Steve filed a Form 8839 seeking a refund of his
unused carryforward. Even though the 2010 dollar limitation
on the credit is $13,170, Steve’s refundable credit for 2010
is $3,460 ($10,960 – $7,500).
Example 2. The facts are the same as in Example 1,
except that Steve Thomas sold a business in 2006, which
resulted in his MAGI for the year being $210,000. The
TIP

IF you pay
qualifying expenses in...

THEN take the credit in...

Any year before the year the
adoption becomes final

The year the adoption
becomes final.

The year the adoption becomes
final

The year the adoption
becomes final.

Any year after the year the adoption The year of the payment.
becomes final
IF your employer pays for
qualifying expenses under an
THEN take the
adoption assistance program in... exclusion in....
Any year before the year the
adoption becomes final

The year the adoption
becomes final.

The year the adoption becomes
final

The year the adoption
becomes final.

Amending prior year returns may have an effect on
other credits claimed in that year, including, but not
limited to, the child tax credit.

Any year after the year the adoption The year of the payment.
becomes final

If your employer makes adoption assistance payments in
a year before the adoption of a foreign child is final, you
must include the payments in your income in the year of the
payment. Then, on your return for the year the adoption
becomes final, you can make an adjustment to take the
exclusion.
Your employer is not required to withhold income tax
on payments for qualifying expenses under an
CAUTION
adoption assistance program. If you must include the
payments in income in the year paid because your adoption
of a foreign child is not final, your withholding may not be
enough to cover the tax on those payments. You may need
to give your employer a new Form W-4 to adjust your

!

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income limitation (MAGI phaseout range) for 2006 began at
$164,410 and ended at $204,410. Because Steve’s MAGI
for 2006 was greater than $204,410, Steve’s credit for 2006
is permanently disallowed. Steve can neither claim the credit
on his 2006 return nor carry forward the credit into later
years.

4. A document signed by a hospital official authorizing
the release of a newborn child from the hospital to the
taxpayer for legal adoption.
5. A court document (a copy showing official seal),
ordering or approving the placement of a child with the
taxpayer for legal adoption.
6. An original affidavit or notarized statement signed
under penalties of perjury from an adoption attorney,
government official, or other authorized person, stating that
the signer:
a. Placed or is placing a child with the taxpayer for legal
adoption, or
b. Is facilitating the adoption process for the taxpayer in
an official capacity, with a description of the actions taken to
facilitate the process.

The following table shows the maximum dollar limitation
and modified adjusted gross income phaseout range for the
previous five years.
Prior Year Credit Limitations
Year

Maximum Tax
Credit

MAGI Phaseout
Range

2010

$13,170

$182,520 – $222,520

2009

$12,150

$182,180 – $222,180

2008

$11,650

$174,730 – $214,730

2007

$11,390

$170,820 – $210,820

2006

$10,960

$164,410 – $204,410

2005

$10,630

$159,450 – $199,450

Domestic and foreign adoptions that have been
finalized. For domestic adoptions finalized in 2010 or
before, and foreign adoptions finalized in 2010, check the
box in column (g) and attach one or more of the following
documents:

Specific Instructions

1. For a domestic or foreign adoption finalized in the
United States, the adoption order or decree (a copy showing
official seal).
2. For an adoption governed by the Hague Convention
and finalized in another country:
a. The Hague Adoption Certificate (Immigrating Child),
b. The IH-3 visa, or
c. A foreign adoption decree (a copy showing official
seal) translated into English.
3. For a foreign adoption from a country that is not party
to the Hague Convention:
a. A foreign adoption decree (a copy showing official
seal) translated into English or
b. An IR-2 or IR-3 visa.

Part I—Information About Your
Eligible Child or Children
Line 1

Adoption of child with special needs. For adoption of
a child with special needs, in addition to the requirements
above, you must check the box in column (d) and attach a
copy of the state determination of special needs to your
income tax return.

Documentation required for refundable credit
carryforward. You must provide the required
documentation to have your claim for the refundable credit
carryforward processed. See Carryforward documentation
requirements on this page. You must also complete Part I,
line 1 for each eligible child to document the carryforward.
See Carryforward From Prior Year on page 5.

Complete all columns that apply to the eligible child you
adopted or tried to adopt and attach the appropriate
documentation. If you do not give correct or complete
information and attach the appropriate documentation, your
credit and any exclusion may be disallowed.

For these purposes, an order or decree (a copy showing
official seal) must include information establishing that the
taxpayer’s adoption of the eligible child has been finalized
and the date it was finalized. A special needs determination
must include information establishing that the state has
made a determination of special needs for the eligible child.

Documentation requirements. You must provide at least
one of the documents described below to support your claim
for each eligible child on line 1. Attach the documents to
Form 8839 and file with your income tax return. Copies are
acceptable unless otherwise specified. You may redact
sensitive personal information from an adoption order or
decree or from a special needs determination; however, the
IRS may require you to provide an unredacted copy at a
later date.

Carryforward documentation requirements. If you are
filing Form 8839 only to claim the credit for a carryforward
from a previous year (2005 – 2009), you must attach
documentation to support your claim for the credit
carryforward. If the adoption was finalized in 2010 or earlier,
attach one or more of the documents listed under Domestic
and foreign adoptions that have been finalized, earlier. If the
adoption has not been finalized, attach one or more of the
documents listed under Domestic adoptions that have not
been finalized, earlier.

Be sure to write your name and social security number on
each document. Because of these documentation
requirements, you must file your income tax return and Form
8839 by paper only. You cannot file electronically.

If this is the first year that you are filing Form 8839 to
claim the credit carryforward, you must amend prior
CAUTION
year returns. See Amending prior year returns under
Carryforward From Prior Years (2005 – 2009) on page 3.

!

Domestic adoptions that have not been finalized. For
a domestic adoption that was not finalized in 2010 or earlier,
attach one or more of the following documents.

Attempted Adoptions

1. An adoption taxpayer identification number, obtained
by the taxpayer for the child, included on the taxpayer’s
income tax return (instead of attaching a document).
2. A home study completed by an authorized placement
agency.
3. A placement agreement with an authorized placement
agency.

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” or “Child 3” line. Complete the “Child 2” or
“Child 3” lines only if you adopted or tried to adopt two or
three eligible children.

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Exclusion of Prior Year Benefits Worksheet
(for the adoption of a foreign child that became final in 2010)

Keep for Your Records

1. Enter the total employer-provided adoption benefits you received in 2010 and all prior years for the
adoption of the foreign child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. Enter $13,170. If you and another person (other than your spouse if filing jointly) each received
employer-provided adoption benefits in 2010 or any prior year to adopt the same child, see instructions
below. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Enter the smaller of line 1 or line 2 here and on Form 8839, line 15. If necessary, cross out the preprinted
amount on line 15 and enter the result above the preprinted amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

Next:

• Enter -0- on Form 8839, line 16.
• Enter the amount from line 3 above on Form 8839, line 17.
• On Form 8839, line 18, enter the total amount of employer-provided adoption benefits received in 2010

and all prior years. On the dotted line next to line 18, enter “PYAB” and the total amount of benefits you
received before 2010.
• Complete Form 8839 through line 26. Then, complete lines 4 through 9 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 27.
4. Is the amount on your 2010 Form 8839, line 26, less than the amount on Form 8839, line 19?
M No. Skip lines 4 through 6 and go to line 7.
M Yes. Subtract Form 8839, line 26 from line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Enter the total employer-provided adoption benefits you received before 2010 included on Form 8839, line
18, for all children . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6. Taxable benefits. Subtract line 5 from line 4. If zero or less, enter -0-. Enter the result here and on Form
8839, line 27. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7. Enter the amount from Form 8839, line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8. Enter the total 2010 employer-provided adoption benefits included on Form 8839, line 18, for all children . . .

8.

9. Prior year excluded benefits. Subtract line 8 from line 7. If zero or less, stop; you cannot exclude any of
your prior year benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

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 9 above. Then, subtract the amount from line 9 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 9 above.

Worksheet Instructions
Line 2. The maximum amount of employer-provided adoption benefits that can be excluded from income is $13,170 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
$13,170 limit must be divided between the two of you. You can divide it in any way you both agree. Enter your share of the $13,170 limit on
line 2 of the worksheet above.

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.

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 15 through 18 and 20 for each
child. But fill in lines 19 and 21 through 27 on only one Form
8839. The amount on line 19 of that Form 8839 should be
the combined total of the amounts on line 18 of all the
Forms 8839. The amount on line 21 of that form should be
the combined total of the amounts on line 20.

If you filed Form 8839 for a prior year in connection
with this adoption, enter your 2010 information on
CAUTION
the same line (Child 1, Child 2, or Child 3) that you
used in the prior year.

!

Carryforward From Prior Year
If you are claiming a credit carryforward from an adoption (or
attempted adoption) in a prior year, you must include that
eligible child (or children) in Part I and attach appropriate
documentation. If you cannot give complete information
about an eligible child you tried to adopt in a prior year
because the adoption was either unsuccessful or was not
final by the end of 2010, complete the entries that you can
on line 1. Enter “See Attached” in the columns for which you
do not have the information. Then attach one or more of the

More Than Three Eligible Children
If you adopted or tried to adopt more than three 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.
For Part II, fill in lines 2 through 6 for each child. But fill in
lines 7 through 14 on only one Form 8839. The amount on

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documents listed on page 4 under Domestic adoptions that
have not been finalized.

!

CAUTION

petition, and a complete list of countries that are parties to
the Convention.
If you received employer-provided adoption benefits in
2010 in connection with the adoption of a foreign child and
the adoption did not become final by the end of 2010, you
must include the benefits in the total entered on Form 1040,
line 7, or Form 1040NR, line 8. Also, enter “AB” (adoption
benefits) on the dotted line 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.

You must attach documentation to support your
claim for the credit carryforward. See Documentation
requirements, earlier.

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

Column (d)

Exclusion of prior year benefits. If you received
employer-provided adoption benefits before 2010 in
connection with the adoption of a foreign child and the
adoption became final in 2010, you may be able to exclude
part or all of those benefits from your 2010 income. To find
out if you can, complete the worksheet on page 5. You also
must use the worksheet to complete Form 8839, Part III,
and to figure any taxable benefits to enter on Form 8839,
line 27.

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 effort 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.

If the adoption of more than one eligible foreign child
became final in 2010, complete lines 1 through 3 of the
worksheet on page 5 separately for each foreign child and
use the combined totals to complete lines 4 through 9 of the
worksheet.
If you check the box in column (e), you must also
check the box in column (g), indicating the adoption
CAUTION
was finalized in 2010 or earlier, and attach the
appropriate documentation.

!

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 20 and the
instructions for line 5.

!

CAUTION

Column (f)
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).

If you check the box in column (d) indicating the child
has special needs, be sure to attach a copy of the
state’s determination to Form 8839.

Column (e)

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.

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 effort began.
Special rules. If you paid qualified adoption expenses in
2010 or any prior year in connection with the adoption of a
foreign child and the adoption became final in 2010, you can
use the total expenses you paid in 2010 and all prior years
in determining the amount to enter on line 5. 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 must be divided between the
two of you. You can divide it in any way you both agree.

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.

Column (g)
Check the box in column (g) if the adoption for each child
became final in 2010 or earlier.
Attach the appropriate documentation, listed
beginning on page 4, supporting your claim for a
CAUTION
finalized adoption for each child for whom you
checked this box.

If the adoption did not become final by the end of 2010,
you cannot take the adoption credit for that child in 2010. If
the adoption becomes final in a later year, you may be able
to take a credit for the expenses in that year.
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/ar14.html, and Rev. Proc.
2010-31, 2010-40 I.R.B. 413, available at www.irs.gov/irb/
2010-40_IRB/ar10.html.

!

Part II—Adoption Credit
Line 2
The maximum adoption credit is $13,170 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 $13,170 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 $13,170 limit for that child.

The Hague Convention on Protection of Children and
Co-operation in Respect of Intercountry Adoption
CAUTION
(Hague Adoption Convention) entered into force for
the United States on April 1, 2008. The Hague Adoption
Convention applies if you adopted a child from a country
that is party to the Hague Adoption Convention and you filed
your application and petition (Forms I-800A and I-800) with
the U.S. Citizenship and Immigration Service after March
31, 2008. See www.adoption.state.gov for more information
on the Hague Adoption Convention, the application and

!

Line 3
If you filed Form 8839 for a prior year for the same child,
enter on line 3 the total of the amounts shown on lines 3 and
6 of the last form you filed for the child.

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Line 5

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

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), on
page 6 for details.
Enter on line 6 the total qualified adoption expenses (as
defined on page 2) you paid in:
• 2009 if the adoption was not final by the end of 2010,
• 2009 and 2010 if the adoption became final in 2010, or
• 2010 if the adoption became final before 2010.

!

Expenses reimbursed by your employer under a
qualified adoption assistance program are not
CAUTION
qualified adoption expenses and must not be entered
on line 5. See the examples following Employer-Provided
Adoption Benefits on page 2.
Special needs adoption. If you adopted a child with
special needs and the adoption became final in 2010, enter
on line 5:
• $13,170, 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.
If you did not claim any adoption credit for the child in a
prior year, enter $13,170 on line 5 even if your qualified
adoption expenses for the child were less than $13,170 (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. See Domestic adoptions that have not been finalized
under Documentation requirements on page 4.
Example. You paid $3,000 of qualifying adoption
expenses in 2009 in an attempt to adopt a child. You paid
$2,000 in qualified adoption expenses early in 2010.
However, the adoption attempt was unsuccessful. Enter
$3,000 on line 5. The $2,000 paid in 2010 may qualify in
2011.

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 37.

!

Line 13—Credit Carryforward
If you filed Form 8839 in a previous year and have an
unused credit carryforward from 2009, that amount can be
found on line 23 of your credit carryforward worksheet on
page 5 of the 2009 Instructions for Form 8839.
You must attach the appropriate documentation
required, listed beginning on page 4 of these
CAUTION
instructions, to support your claim for a credit
carryforward. If you did not previously file Form 8839, you
must amend your prior years’ income tax returns. See
Carryforward From Prior Years (2005 – 2009) on page 3.

!

Part III—Employer-Provided
Adoption Benefits
Line 15
The maximum amount that can be excluded from income for
employer-provided adoption benefits is $13,170 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 $13,170 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 15 and enter above line 15 your
share of the $13,170 limit for that child.

Modified Adjusted Gross Income (AGI) Worksheet—Line 22
Before you begin:

u
u

Keep for Your Records

If you file Form 1040, complete lines 8a through 21, 23 through 32, and 36 if they apply.
If you file Form 1040NR, complete lines 9a through 21, 24 through 32, and 35 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 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. Enter the amount from Form 8839, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 32 and any write-in adjustments entered on
the dotted line next to line 35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 22.
• 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 22, the amount from line 6 above.

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Line 16

Benefits. This requirement applies whether or not you
received any employer-provided adoption benefits under this
plan.
If your employer has no qualified adoption assistance
program, you must enter the smaller of line 17 or line 18.

If you received employer-provided adoption benefits in a
prior year for the same child, enter on line 16 the total of the
amounts shown on lines 20 and 24 of the last Form 8839
you filed for the child.

Line 22

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 2010. See
Exclusion of prior year benefits on page 6.

!

Use the worksheet on page 7 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 on page 7. If you are
taking the credit, be sure to read the instructions for line 8
on page 7 before you enter an amount on that line.

Line 20

!

If the child was a child with special needs and the adoption
became final in 2010, enter the amount from line 17 only if
your employer has a qualified adoption assistance program,
as defined on page 2 under Employer-Provided Adoption

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