Last Updated : January 14, 2009
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Form 8839

Qualified Adoption Expenses

Use this form to figure the amount of your adoption credit and any employer-provided adoption benefits you can exclude from your income. The taxpayer can claim both the credit and the exclusion for expenses of adopting and eligible child, but cannot claim both for the same expenses.

Part 1 – Information About Your Eligible Child or Children:
Complete the part 1 that applies to the eligible child taxpayer adopted or tried to adopt. If you do not give correct or complete information, your credit and any exclusion may be disallowed.

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.
  • Part 2 – Adoption Credit:

    Line 3:
    If you filed Form 8839 in any year from 1998 through 2005, enter the total of the amounts shown for the child on line 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 5:
    If taxpayer paid qualified adoption expenses in 2005, and the adoption was not final by the end of 2005, the expenses can not be included in 2005. The taxpayer can claim such expenses in 2006, if the adoption is final in the year 2006.

    Line 8:
    If you filing Form 1040, then your Modified AGI will be Line 38 of Form 1040 increased by

  • Form 2555, lines 45 and 50.
  • Form 2555-EZ, LINE 18
  • Form 4563. line 15, and
  • Exclusion of income from Puerto Rico
  • If you file Form 1040-NR, then your Modified AGI will be Line 36 of Form 1040-NR.

    Line 18:
    If line 17 on this form is smaller than line 14, taxpayer may have an unused credit to carry forward to the next 5 years or until used, whichever comes first.

    Part3 – Employer-Provided Adoption Benefits:

    Line 20:
    If taxpayer received prior year employer-provided benefits, then check the checkbox on line 20 and enter the amount on line 20 based on the last year you received benefits.

    If the last year you received benefits for the child was…

    Then enter on Line 20 the total of the amounts from…

    1999,2002,2003,2004, or 2005

    Lines 20 and 24

    2000 or 2001

    Lines 16 and 20


    Lines 18 and 22


    Lines 15





    Line 22:
    Enter on this line the amount of employer-provided adoption benefits received in 2005. This amount was listed in box 12 of Form W-2.

    Line 26:
    The program will calculate the Modified Adjusted Gross Income and enter on this line. For further information pleas check the instruction given by IRS.


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