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2022
Instructions for Form 8839
Department of the Treasury
Internal Revenue Service
Qualified Adoption Expenses
Section references are to the Internal Revenue Code unless
otherwise noted.
What's New
2022 maximum credit. The maximum credit and the exclusion
for employer-provided benefits are both $14,890 per eligible
child in 2022. This amount begins to phase out if you have
modified adjusted gross income in excess of $223,410 and is
completely phased out for modified adjusted gross income of
$263,410 or more.
Future Developments
For the latest information about developments related to Form
8839 and its instructions, such as legislation enacted after they
are published, go to IRS.gov/Form8839.
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
$14,890 from your income and also be able to claim a credit of
up to $14,890. But, you can't claim both a credit and exclusion
for the same expenses. See Qualified Adoption Expenses and
Employer-Provided Adoption Benefits, later.
Adoption credit. Use Form 8839, Part II, to figure the adoption
credit you can take on Schedule 3 (Form 1040), line 6c. You may
be able to take this credit in 2022 if any of the following
statements are true.
1. You paid qualified adoption expenses in connection with
the adoption of an eligible U.S. child (including any expenses
paid in connection with adopting an eligible U.S. child with
special needs) in:
a. 2021 and the adoption wasn't final at the end of 2021, or
b. 2022 and the adoption became final in or before 2022.
2. You adopted an eligible U.S. child with special needs and
the adoption became final in 2022. (In this case, you may be
able to take the credit even if you didn't pay any qualified
adoption expenses.)
3. You paid qualified adoption expenses in connection with
the adoption of an eligible foreign child in:
a. 2022 or prior years and the adoption became final in
2022, or
b. 2022 and the adoption became final before 2022.
See Column (e), later.
4. You have a carryforward of an adoption credit from 2021.
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, 1040-SR, or 1040-NR, line 1f. You may be able to exclude
these benefits from income if your employer had a written
Oct 18, 2022
qualified adoption assistance program (see Employer-Provided
Adoption Benefits, later) and any of the following statements are
true.
1. You received employer-provided adoption benefits in
2022. However, special rules apply for benefits received in
connection with the adoption of an eligible foreign child. See
Column (e), later.
2. You adopted an eligible U.S. child with special needs and
the adoption became final in 2022.
3. You received employer-provided adoption benefits in
connection with the adoption of an eligible foreign child in:
a. 2022 or prior years and the adoption became final in
2022, or
b. 2022 and the adoption became final before 2022.
See Column (e), later.
For purposes of calculating the adoption credit in Part II,
qualified adoption expenses don't include expenses reimbursed
by an employer under a written qualified adoption assistance
program (see Employer-Provided Adoption Benefits). For this
reason, you must complete Form 8839, Part III, before you can
figure the credit, if any, in Part II. But see Child with special
needs.
You can't exclude employer-provided adoption benefits
if your employer is an S corporation in which you own
CAUTION more than 2% of the stock or stock with more than 2% of
the voting power.
!
Income limit. The income limit on the adoption credit or
exclusion is based on modified adjusted gross income (MAGI).
For 2022, use the following table to see if the income limit will
affect your credit or exclusion.
IF your MAGI is...
THEN the income limit...
$223,410 or less
won't affect your credit or exclusion.
between $223,411 and $263,409
will reduce your credit or exclusion.
$263,410 or more
will eliminate your credit or exclusion.
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 individual 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 U.S.
CAUTION child, see Line 2 (or Line 17, if applicable), before
completing Part II (or Part III).
!
Cat. No. 23077T
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Qualified Adoption Expenses
payment of the legal fees produces the same result as the
employer's reimbursement of the legal fees in Example 2
($8,000 exclusion and $12,000 credit).
Qualified adoption expenses are reasonable and necessary
expenses directly related to, and for the principal purpose of, the
legal adoption of an eligible child.
Example 4. Taxpayer C paid $30,000 in qualified adoption
expenses to adopt an eligible foreign child, and the adoption
became final in 2022. Under a qualified adoption assistance
program, the employer reimbursed Taxpayer C for $14,890 of
those expenses. The $14,890 reimbursement may be excluded
from Taxpayer C’s income. The remaining $15,110 of expenses
($30,000 - $14,890) continue to be qualified adoption expenses
that are eligible for the credit. However, Taxpayer C's credit is
dollar-limited to $14,890. The remaining $220 ($30,000 $14,890 - $14,890) may never be claimed as a credit or
excluded from gross income.
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 don't include expenses:
• For which you received funds under any state, local, or
Who Can Take the Adoption Credit or
Exclude Employer-Provided Adoption
Benefits?
federal program;
• That violate state or federal law;
• For carrying out a surrogate parenting arrangement;
• For the adoption of your spouse's child;
• Reimbursed by your employer or otherwise; or
• Allowed as a credit or deduction under any other provision of
federal income tax law.
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
surviving spouse, 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 aren't filing jointly,
you may be able to take the credit or exclusion on your own
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 Not Filing Jointly.
2. Your modified adjusted gross income (MAGI) is less than
$263,410 or you have a carryforward of an adoption credit from
2021. To figure your MAGI, see Line 7 (for the credit) or Line 23
(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 Child with special needs.
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-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 Column (d) for
the definition of a child with special needs.
• The adoption became final in 2022.
• Your employer had a written qualified adoption assistance
program as described earlier.
Married Persons Not Filing Jointly
You may be able to take the credit or exclusion if all of the
following apply.
• Statements (2) and (3) 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
2022.
• The eligible child lived in your home more than half of 2022.
• You provided over half the cost of keeping up your home.
The following examples help illustrate how qualified adoption
expenses and employer-provided adoption benefits apply to the
maximum adoption credit allowed.
Example 1. Taxpayer A paid $10,000 in qualified adoption
expenses for the adoption of an eligible child. Under a qualified
adoption assistance program, the employer reimbursed
Taxpayer A for $4,000 of those expenses. The $4,000
reimbursement may be excluded from Taxpayer A’s income.
However, because of the employer reimbursement, $4,000 of
the expenses no longer meet the definition of qualified adoption
expenses. As a result, Taxpayer A’s maximum adoption credit is
limited to $6,000 ($10,000 - $4,000).
Additionally, a person who is filing separately may claim an
adoption credit carryforward from a prior year or years, provided
that, if the person was married in the year in which the qualified
adoption expenses first became allowable for the credit, the
person filed a joint return for that year.
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 (domestic adoption).
Example 2. Taxpayer B paid $20,000 in qualified adoption
expenses for the adoption of an eligible child, including $8,000
of legal fees. Under a qualified adoption assistance program, the
employer reimbursed the $8,000 of legal fees. The $8,000
employer reimbursement may be excluded from Taxpayer B’s
income. However, because of the employer reimbursement,
$8,000 of Taxpayer B’s expenses no longer meet the definition
of qualified adoption expenses. As a result, Taxpayer B’s
maximum adoption credit is limited to $12,000 ($20,000 $8,000).
Child who is a U.S. citizen or resident (U.S. child). 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 table.
Example 3. The facts are the same as in Example 2 except
that instead of reimbursing Taxpayer B for the legal fees, the
employer directly paid the $8,000 to the law firm. The employer's
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Instructions for Form 8839 (2022)
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#RP-2005-31, and Rev. Proc. 2010-31, 2010-40 I.R.B. 413,
available at IRS.gov/irb/2010-40_IRB/#RP-2010-31.
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.
Domestic Adoption
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.
any year after the year the adoption
becomes final
the year of the payment.
IF your employer pays for
qualifying expenses under an
adoption assistance program
in...
THEN take the
exclusion in...
any year
the year of the payment.
Your employer isn't required to withhold income tax on
payments for qualifying expenses under an adoption
CAUTION assistance program. If you must include the payments in
income in the year paid because your adoption of a foreign child
isn't 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 withholding or make estimated tax
payments to avoid a penalty for underpayment of estimated tax.
!
Specific Instructions
*In the case of a U.S. child, an adoption credit may be allowable for an
attempted or unsuccessful adoption, as well as for an adoption that isn't
final. See the instructions for Line 1 and Line 5 for additional information.
Part I—Information About Your
Eligible Child or Children
Line 1
Child with special needs. If you adopt a U.S. child with special
needs, you may be able to exclude up to $14,890 and claim a
credit for additional expenses up to $14,890 (minus any qualified
adoption expenses claimed for the same child in a prior year).
The exclusion may be available, even if you or your employer
didn't pay any qualified adoption expenses, provided the
employer has a written qualified adoption assistance program.
See Column (d) for more information.
Complete all columns that apply to the eligible child you adopted
or tried to adopt.
If you can't give complete information about an eligible child
you tried to adopt in 2021 because the adoption was either
unsuccessful or wasn't final by the end of 2022, complete the
entries that you can on line 1. Leave blank any entries you are
unable to complete. For example, if you don't have a social
security number (SSN) or an adoption taxpayer identification
number (ATIN) for your eligible child, leave column (f) blank.
Foreign child. If the eligible child is a foreign child, you can't
take the adoption credit or exclusion unless the adoption
becomes final. A child is a foreign child if he or she wasn't a
citizen or resident of the United States (including U.S.
possessions) at the time the adoption effort began. Take the
credit or exclusion as shown in the following table.
For examples of the type of records you may want to
TIP keep to substantiate your claim for the adoption credit,
see Notice 2010-66, 2010-42 I.R.B. 437, available at
IRS.gov/irb/2010-42_IRB/#NOT-2010-66.
Foreign Adoption
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.
Attempted Adoptions of U.S. Children
In general, the dollar limitation requires you to combine the
qualified adoption expenses you paid if you made more than one
attempt to adopt one eligible U.S. child. When you combine the
amounts you spent, complete only the “Child 1” line. Don't 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.
the year the adoption becomes final the year the adoption
becomes final.
any year after the year the adoption
becomes final
the year of the payment.
IF your employer pays for
qualifying expenses under an
adoption assistance program
in...
THEN take the
exclusion in...
any year before the year the
adoption becomes final
the year the adoption
becomes final.
Example 1. You planned to adopt one U.S. child. You paid
$10,000 of qualified adoption expenses in an unsuccessful
attempt to adopt a child. You later paid $8,000 of additional
qualified adoption expenses in a successful adoption of a
different child. Complete only the “Child 1” line because you
made more than one attempt to adopt one eligible child.
Example 2. The facts are the same as in Example 1 except
that both attempts are unsuccessful and no adoption is ever
finalized. Enter $18,000 ($10,000 + $8,000) on the “Child 1” line
because you made more than one attempt to adopt one eligible
child.
the year the adoption becomes final the year the adoption
becomes final.
any year after the year the adoption
becomes final
Example 3. You planned to adopt one U.S. child. You paid
$9,000 in qualified adoption expenses in an unsuccessful
attempt to adopt a child. You later successfully adopted twins
after paying an additional $24,000 in qualified adoption
expenses ($12,000 per child). Enter $21,000 ($9,000 + $12,000)
on the “Child 1” line because you made more than one attempt
to adopt one eligible child. Enter $12,000 on the “Child 2” line
because you made a successful attempt to adopt a second
eligible child.
the year of the payment.
For more information, see Column (e). To find out when a
foreign adoption is treated as final, see Rev. Proc. 2005-31,
2005-26 I.R.B. 1374, available at IRS.gov/irb/2005-26_IRB/
Instructions for Form 8839 (2022)
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on behalf of each child. The adoption assistance agreements
entered into between Agency A and the adoptive parents are
evidence that State V has determined that Mark, Rachel, and
Janet are children with special needs.
Their adoptive parents may claim an adoption tax credit for
each child, even if the adoptive parents paid no qualifying
adoption expenses, if all other requirements of the credit are
met.
If you filed Form 8839 for a prior year in connection with
this adoption, enter your 2022 information on the same
CAUTION line (Child 1, Child 2, or Child 3) that you used in the
prior year.
!
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.
Example 2. Michael and Grace are born in State W and are
members of a sibling group. Their biological mother places the
siblings through a private adoption agency and voluntarily
surrenders her parental rights. Membership in a sibling group is
a factor that State W may use in determining that a child has
special needs. State W also requires that adoptive parents
requesting a state determination of special needs follow certain
steps and make the request before the adoption is final. Michael
and Grace’s adoptive parents don't make a request or follow the
required steps.
Michael and Grace aren't children with special needs
because State W didn't remove them from their biological
mother and didn't make a determination of special needs.
Although membership in a sibling group is a factor that State W
may use in making a determination, State W didn't make a
determination that either Michael or Grace wouldn't be adopted
unless adoption assistance was provided to the adoptive
parents. However, Michael and Grace’s adoptive parents may
claim adoption tax credits for the qualified adoption expenses
they paid in connection with Michael and Grace’s adoption, if all
other requirements of the credit are met.
For Part II, fill in lines 2 through 6 and 10 and 11 for each
child. But fill in lines 7 through 9 and 12 through 16 on only one
Form 8839. The amount on line 12 of that Form 8839 should be
the combined total of the amounts on line 11 of all your Forms
8839.
For Part III, fill in lines 17 through 20, 22, 26, and 27 for each
child. But fill in lines 21, 23 through 25, 28, and 29 on only one
Form 8839. The amount on line 21 of that Form 8839 should be
the combined total of the amounts on line 20 of all your Forms
8839. The amount on line 28 of that Form 8839 should be the
combined total of the amounts on line 27 of all your Forms 8839.
Column (c)
A disabled individual, one who is physically or mentally unable to
care for himself or herself, is an eligible child regardless of his or
her age at the time of adoption.
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 effort began (U.S. child).
2. A state (including the District of Columbia) has
determined that the child can't or shouldn't be returned to his or
her parents' home.
3. The state has determined that the child won't 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.
Example 3. Hannah is born in State X. Her biological
parents place Hannah for adoption through a private adoption
agency and voluntarily relinquish their parental rights. Hannah
then is adopted. A medical exam performed shortly after
Hannah's birth shows that Hannah has serious physical
disabilities. Hannah isn't a child with special needs because
State X didn't remove her from her biological parents and didn't
make a determination of special needs. However, Hannah's
adoptive parents may claim the adoption tax credit for the
qualified adoption expenses they paid in connection with
Hannah's adoption, if all other requirements of the credit are
met.
Example 4. Noah is born in Country Z and is diagnosed with
serious physical and mental disabilities. Noah's adoptive
parents, who are residents of State Y, adopt Noah in Country Z,
bring him to the United States, and re-adopt him in State Y.
Noah isn't a child with special needs because he wasn't a citizen
or resident of the United States when the adoption process
began. Additionally, State Y didn't remove him from the home of
his biological parents and didn't make a determination of special
needs. However, Noah's adoptive parents may claim the
adoption tax credit for the qualified adoption expenses they paid
in connection with Noah's adoption, if all other requirements of
the credit are met.
The state must make a determination that a child has special
needs before the child is considered to be a child with special
needs. A child having a specific factor or condition isn't enough
to establish that the state has made a determination of special
needs.
You may be able to claim an exclusion or credit for the
adoption of a U.S. child with special needs even if you didn't pay
any qualified adoption expenses. See Line 22 and the
instructions for Line 5.
!
For more information, see Tax Topic 607, available at
IRS.gov/taxtopics/tc607.html.
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)
Example 1. Agency A is the child welfare department of
State V. Mark, Rachel, and Janet, brother and sisters, are U.S.
children residing in State V. When Mark was 10, Rachel 8, and
Janet 6, Agency A removed the children from the home of their
biological parents.
After Agency A placed the children in foster care, Agency A
determined it would be difficult to place the children for adoption
without providing assistance to the adoptive family because of
the ages and sibling relationship of the children. Agency A
provided the adoptive parents with monthly subsidy payments
A child is a foreign child if he or she wasn't 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 2022
or any prior year in connection with the adoption of a foreign
child and the adoption became final in 2022, you can use the
total expenses you paid in 2022 and all prior years in
determining the amount to enter on line 5. If you and another
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Exclusion of Prior Year Benefits Worksheet
(for the adoption of a foreign child that became final in 2022)
Keep for Your Records
1. Enter the total employer-provided adoption benefits you received in 2022 and all prior years for the adoption of the
foreign child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter $14,890. If you and another person (other than your spouse if filing jointly) each received employer-provided
adoption benefits in 2022 or any prior year to adopt the same child, see the instructions for line 2 at the end of this
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Enter the smaller of line 1 or line 2 here and on Form 8839, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
Next:
• Enter -0- on Form 8839, line 18.
• Enter the amount from line 3 of this worksheet on Form 8839, line 19.
• On Form 8839, line 20, enter the total amount of employer-provided adoption benefits received in 2022 and all prior
years.
• Complete Form 8839 through line 28. Then, complete lines 4 through 9 of this worksheet to figure the amount of any
prior year benefits you can exclude and the taxable benefits, if any, to enter on Form 8839, line 29.
4. Is the amount on your 2022 Form 8839, line 28, less than the amount on Form 8839, line 21?
No. Skip lines 4 through 6 of this worksheet and go to line 7.
Yes. Subtract Form 8839, line 28, from line 21
...................................................
4.
5. Enter the total employer-provided adoption benefits you received before 2022 included on Form 8839, line 20, for
all children . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Taxable benefits. Subtract line 5 of this worksheet from line 4. If zero or less, enter -0-. Enter the result here and on
Form 8839, line 29. If more than zero, also include this amount on line 1f of Form 1040, 1040-SR, or 1040-NR . . . . . .
6.
7. Enter the amount from Form 8839, line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Enter the total 2022 employer-provided adoption benefits included on Form 8839, line 20, for all children . . . . . . . . . .
8.
9. Prior year excluded benefits. Subtract line 8 of this worksheet from line 7. If zero or less, stop; you can't exclude any
of your prior year benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Next. Figure the total you would enter on line 1f of Form 1040, 1040-SR, or 1040-NR before you exclude the amount from line 9 of this
worksheet. Then, subtract the amount from line 9 of this worksheet from that total. Enter the result on line 1f of Form 1040, 1040-SR, or
1040-NR.
Line 2. The maximum amount of employer-provided adoption benefits that can be excluded from income is $14,890 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 $14,890 limit must
be divided between the two of you. You can divide it in any way you both agree. Enter your share of the $14,890 limit on line 2 of this worksheet.
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 the adoption didn't become final by the end of 2022, you
can't take the adoption credit for that child in 2022.
In general, the year of finality of a foreign adoption is
determined either under Rev. Proc. 2005-31, I.R.B. 2005-31,
2005-26 1374, available at IRS.gov/irb/2005-26_IRB/
#RP-2005-31 (non-Hague adoptions) or under Rev. Proc.
2010-31, 2010-41 I.R.B. 413, available at IRS.gov/irb/
2010-40_IRB/#RP-2010-31 (Hague adoptions).
Non-Hague adoptions. In most non-Hague adoptions, there
is an adoption proceeding in the foreign country (and the country
isn't a party to the Hague Adoption Convention, discussed later)
before the child is allowed to come to the United States. There
may also be a re-adoption proceeding in the United States,
either in the same year as the foreign adoption or in a later year.
Rev. Proc. 2005-31 generally allows taxpayers to choose as the
year of finality: (1) the year of the foreign-sending country
adoption proceeding, or (2) the year of the re-adoption, if the
re-adoption occurs in either the first or second year following the
year of the foreign-country proceeding. The expenses of
re-adoption are qualified adoption expenses in the year in which
the expenses are paid, subject to the dollar limitation.
Instructions for Form 8839 (2022)
Example. Taxpayer B and spouse, Taxpayer C, paid
qualified adoption expenses of $7,000 in 2019, $8,000 in 2020,
and $9,000 in 2021 in connection with the adoption of an eligible
foreign child from Country X. Country X is a non-Hague country
(a country not party to the Hague Adoption Convention). In 2021,
Country X issued a final decree of adoption to Taxpayer B and
Taxpayer C, who brought the child to the United States on an
IR2, IR3, or IR4 visa. In 2022, Taxpayer B and Taxpayer C paid
$1,000 in qualified adoption expenses in connection with
re-adopting the child in their home state. Taxpayer B and
Taxpayer C's modified gross income (MAGI) is less than the
MAGI limitation in all years.
Under Rev. Proc. 2005-31, Taxpayer B and Taxpayer C may
treat 2021 (the year of the adoption in Country X) or 2022 (the
year of re-adoption in the United States) as the year of finality. If
Taxpayer B and Taxpayer C choose 2021, then the $24,000 of
aggregate qualified adoption expenses paid in 2019, 2020, and
2021 ($7,000 plus $8,000 plus $9,000) will be treated as paid in
2021. The credit will be limited to $14,440 (the dollar limitation
for 2021).
Taxpayer B and Taxpayer C instead may choose to treat
2022 (the year of re-adoption in the United States) as the year of
finality. If Taxpayer B and Taxpayer C choose 2022, then the
$25,000 of aggregate qualified adoption expenses paid
($24,000 total from 2019, 2020, and 2021, plus the $1,000 of
re-adoption expenses paid in 2022) will be treated as paid in
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Column (g)
2022. The credit will be limited to $14,890 (the dollar limitation
for 2022).
Hague adoptions. In Hague adoptions, there is usually an
adoption proceeding in the sending country (and the country is
one that is a party to the Hague Adoption Convention, discussed
later) before the child is allowed to come to the United States.
Rev. Proc. 2010-31 generally allows taxpayers to choose as the
year of finality: (1) the year in which the sending country enters a
final decree of adoption, or (2) the year in which the U.S.
Secretary of State issues a certificate under section 301(a) of the
Intercountry Adoption Act of 2000, 42 U.S.C. sections 14901–
14954.
Custodial agreements followed by adoption in the United
States. In a few cases, the sending country may allow the child
to come to the United States under a custodial agreement. If so,
the child will be adopted later in a state court in the United
States. Both Rev. Proc. 2005-31 and Rev. Proc. 2010-31 allow
the adoptive parent(s) to treat the year of the state-court
adoption as the year of finality.
Check the box in column (g) if the adoption for each child
became final in 2022 or earlier.
Part II—Adoption Credit
Line 2
The maximum adoption credit is $14,890 per child. Enter
$14,890 on line 2. If you and another person (other than your
spouse if filing jointly) each paid qualified adoption expenses to
adopt the same child, the $14,890 limit must be divided between
the two of you. You can divide it in any way you both agree.
Enter your share of the $14,890 limit on line 2 for that child.
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 (or
corresponding line) of the last form you filed for the child.
Line 5
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.travel.state.gov/content/travel/en/IntercountryAdoption.html for more information on the Hague Adoption
Convention, the application and petition, and a complete list of
countries that are parties to the Convention.
!
!
CAUTION
Enter on line 5 the total qualified adoption expenses (as
defined earlier) you paid in:
• 2021 if the adoption wasn't final by the end of 2022,
• 2021 and 2022 if the adoption became final in 2022, or
• 2022 if the adoption became final before 2022.
Expenses reimbursed by your employer under a written
qualified adoption assistance program aren't qualified
CAUTION adoption expenses and must not be entered on line 5.
See the examples following Employer-Provided Adoption
Benefits.
!
If you received employer-provided adoption benefits in 2022
in connection with the adoption of a foreign child and the
adoption didn't become final by the end of 2022, you must
include the benefits in the total entered on line 1f of Form 1040,
1040-SR, or 1040-NR.
Exclusion of prior year benefits. If you received
employer-provided adoption benefits before 2022 in connection
with the adoption of a foreign child and the adoption became
final in 2022, you may be able to exclude part or all of those
benefits from your 2022 income. To find out if you can, complete
the Exclusion of Prior Year Benefits Worksheet. You must also
use that worksheet to complete Form 8839, Part III, and to figure
any taxable benefits to enter on Form 8839, line 29.
If the adoption of more than one eligible foreign child became
final in 2022, complete lines 1 through 3 of the Exclusion of Prior
Year Benefits Worksheet separately for each foreign child and
use the combined totals to complete lines 4 through 9 of the
worksheet.
!
CAUTION
Special rules apply if you paid expenses in connection
with the adoption of an eligible foreign child. See
Column (e) for details.
Special needs adoption. If you adopted a U.S. child with
special needs and the adoption became final in 2022, enter on
line 5:
• $14,890, 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 didn't claim any adoption credit for the child in a prior
year, enter $14,890 on line 5 even if your qualified adoption
expenses for the child were less than $14,890 (and even if you
didn't have any qualified adoption expenses for this child).
Unsuccessful adoption. If you paid qualified adoption
expenses in an attempt to adopt a U.S. 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 you check the box in column (e), you must also check
the box in column (g), indicating the adoption was
finalized in 2022 or earlier.
Example. You paid $3,000 of qualified adoption expenses in
2021 in an attempt to adopt a U.S. child. You paid $2,000 in
qualified adoption expenses early in 2022. However, the
adoption attempt was unsuccessful. Enter $3,000 on line 5. The
$2,000 paid in 2022 may qualify in 2023.
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).
Line 7
Enter on line 7 the amount from Form 1040, 1040-SR, or
1040-NR, line 11, increased by the total of any:
• Exclusion of income from Puerto Rico;
• Amounts from Form 2555, lines 45 and 50; and
• Amount from Form 4563, line 15.
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.
If you are in the process of adopting a child who is a U.S.
citizen or resident alien but you can't get an SSN for the child in
time to file your return, apply for an ATIN using Form W-7A.
However, if the child isn't a U.S. citizen or resident alien, apply
instead for an ITIN using Form W-7.
Line 15
Complete the credit limit worksheet to figure the limit of your
nonrefundable adoption credit.
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Instructions for Form 8839 (2022)
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you have any unused credit to carry forward to 2023, be sure
you keep the worksheet. You will need it to figure your credit for
2023.
Credit Limit Worksheet—Line 15
1. Enter the amount from Form 8839, line 14 . . . . . .
1.
2. Enter the amount from Form 1040, 1040-SR, or
1040-NR, line 18 . . . . . . . . . . . . . . . . . . . . . .
2.
3. 1040 or 1040-SR filers: Enter the total of any
amounts from Form 1040 or Form 1040-SR, line 19*;
Schedule 3 (Form 1040), lines 1 through 4, 6d
through 6g, and 6l; and Form 5695, line 30.
3.
Part III—Employer-Provided
Adoption Benefits
Line 17
The maximum amount that can be excluded from income for
employer-provided adoption benefits is $14,890 per child. Enter
$14,890 on line 17. 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 $14,890 limit must be divided between the two
of you. You can divide it in any way you both agree. Enter your
share of the $14,890 limit on line 17 for that child.
1040-NR filers: Enter the total of any amounts from
Form 1040-NR, line 19*; Schedule 3 (Form 1040),
lines 1, 2, 4, 6e through 6g, and 6l; and Form 5695,
line 30.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . .
4.
5. Enter the smaller of line 1 or line 4 here and on Form
8839, line 15 . . . . . . . . . . . . . . . . . . . . . . . . .
5.
* If you are directed to complete Form 8839 by Credit Limit Worksheet B in the
Instructions for Schedule 8812 (Form 1040), include the amount from line 14 of Credit
Limit Worksheet B instead of the amount from Form 1040, 1040-SR, or 1040-NR,
line 19.
Line 18
If you received employer-provided adoption benefits in a prior
year for the same child, enter on line 18 the total of the amounts
shown on lines 18 and 22 (or corresponding lines) of the last
Form 8839 you filed for the child.
Line 16—Credit Carryforward to 2023
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 2022. See
Exclusion of prior year benefits, earlier.
If Form 8839, line 15, 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 Adoption Credit Carryforward
Worksheet to figure the amount of your credit carryforward. If
!
Adoption Credit Carryforward Worksheet—Line 16
1. Enter the amount from Form 8839, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
Did you use the Adoption Credit Carryforward Worksheet—Line 16 in the 2021 Form 8839 instructions?
No. Skip lines 2 through 6. Enter the amount from line 1 of this worksheet on line 7.
Yes. Have that worksheet handy and go to line 2.
2. Enter any 2017 credit carryforward (line 12 of your 2021 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Enter any 2018 credit carryforward (line 14 of your 2021 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter any 2019 credit carryforward (line 16 of your 2021 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Enter any 2020 credit carryforward (line 18 of your 2021 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Enter any 2021 credit carryforward (line 20 of your 2021 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Add lines 1 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Enter the amount from Form 8839, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Did you enter an amount on line 2, 3, 4, 5, or 6?
No. Enter the amount on 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. 2018 credit carryforward to 2023. 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. 2019 credit carryforward to 2023. 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. 2020 credit carryforward to 2023. 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. 2021 credit carryforward to 2023. Subtract line 17 from line 6. If zero or less, enter -0-
.............................
18.
..................................................................
19.
19. Add lines 10, 12, 14, 16, and 18
20. 2022 credit carryforward to 2023. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
23. Total credit carryforward to 2023. Subtract line 22 from line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
Instructions for Form 8839 (2022)
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Line 22
Line 23
If the child was a child with special needs and the adoption
became final in 2022, enter the amount from line 19 only if your
employer has a qualified adoption assistance program, as
defined earlier under Employer-Provided Adoption Benefits. This
requirement applies whether or not you received any
employer-provided adoption benefits under this plan.
Use the Modified Adjusted Gross Income (MAGI) Worksheet to
figure your modified adjusted gross income.
Your modified adjusted gross income (MAGI) for the
adoption credit may not be the same as the MAGI
CAUTION figured in the following worksheet. If you are taking the
credit, be sure to read Line 7 before you enter an amount on that
line.
!
If your employer has no qualified adoption assistance
program, you must enter the smaller of line 19 or line 20.
Modified Adjusted Gross Income (MAGI) Worksheet—Line 23
Before you begin:
If you file Form 1040 or 1040-SR, complete lines 2a through 9, and Schedule 1.
If you file Form 1040-NR, complete lines 2a through 5b, 7, and Schedule 1.
1. Enter the amount you would enter on line 1f of Form 1040 or 1040-SR or on line 1f of Form 1040-NR reduced by
line 10c of Form 1040-NR, if you could exclude the total amount on Form 8839, line 21 . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter the amount from Form 8839, line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Form 1040 or 1040-SR filers, enter the total of lines 2b, 3b, 4b, 5b, 6b, 7, and the amount from Schedule 1 (Form
1040), line 10.
Form 1040-NR filers, enter the total of lines 2b, 3b, 4b, 5b, 7, and the amount from Schedule 1 (Form
1040), line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Add lines 1, 2, and 3
........................................................................
4.
5. Form 1040 or 1040-SR filers, enter the total of Schedule 1 (Form 1040), lines 11 through 20, 23, and 25.
Form 1040-NR filers, enter the total of Schedule 1 (Form 1040), lines 11 through 18, 20, 23, and 25 . . . . . . . . . . . . .
5.
6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
Form 1040 or 1040-SR filers, increase the amount on line 6 of this worksheet by the total of the following amounts. Enter the total on Form
8839, line 23.
• Any amount from Form 2555, lines 45 and 50, and Form 4563, line 15; and
• Any exclusion of income from Puerto Rico.
Form 1040-NR filers, enter on Form 8839, line 23, the amount from line 6 of this worksheet.
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Instructions for Form 8839 (2022)
| File Type | application/pdf |
| File Title | 2022 Instructions for Form 8839 |
| Subject | Instructions for Form 8839, Qualified Adoption Expenses |
| Author | W:CAR:MP:FP |
| File Modified | 2022-10-18 |
| File Created | 2022-10-18 |