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previous pagePrevious Page: Instructions for Form 8839, Qualified Adoption Expenses - Instructions for Form 8839
next pageNext Page: Instructions for Form 8839, Qualified Adoption Expenses - Who Can Take the Adoption Credit or Exclude Employer-Provided Adoption Benefits?
 Use previous pagenext page to find additional occurrences of topic items.
taxmap/instr2/i8839-001.htm#TXMP18ec591d

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Definitions


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Eligible Child


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An eligible child is:
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If you and another person (other than your spouse if filing jointly) adopted or tried to adopt an eligible 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).
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Qualified Adoption Expenses


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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:
Qualified adoption expenses do not include expenses:
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Employer-Provided Adoption Benefits


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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.
previous pagePrevious Page: Instructions for Form 8839, Qualified Adoption Expenses - Instructions for Form 8839
next pageNext Page: Instructions for Form 8839, Qualified Adoption Expenses - Who Can Take the Adoption Credit or Exclude Employer-Provided Adoption Benefits?
 Use previous pagenext page to find additional occurrences of topic items.