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previous pagePrevious Page: Instructions for Form 8839, Qualified Adoption Expenses - Line 3
next pageNext Page: Instructions for Form 8839, Qualified Adoption Expenses - Line 8
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taxmap/instr2/i8839-005.htm#TXMP1afa034f

taxmap/instr2/i8839-005.htm#TXMP0d87df0d
Line 5


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caution
Special rules apply if you paid expenses in connection with the adoption of an eligible foreign child. See the instructions for line 1, column (e), that begin on page 2 for details.
Enter on line 5 the total qualified adoption expenses (as defined on page 1) you paid in:
taxmap/instr2/i8839-005.htm#TXMP70d8d78e

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Special needs adoption.

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If you adopted a child with special needs and the adoption became final in 2008, enter on line 5:
If you did not claim any adoption credit for the child in a prior year, enter $11,650 on line 5 even if your qualified adoption expenses for the child were less than $11,650 (and even if you did not have any qualified adoption expenses for this child).
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Unsuccessful adoption.

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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.

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Example.

You paid $3,000 of qualifying adoption expenses in 2007 in an attempt to adopt a child. You paid $2,000 in qualified adoption expenses early in 2008. However, the adoption attempt is unsuccessful. Enter $3,000 on line 5. The $2,000 paid in 2008 may qualify in 2009.
previous pagePrevious Page: Instructions for Form 8839, Qualified Adoption Expenses - Line 3
next pageNext Page: Instructions for Form 8839, Qualified Adoption Expenses - Line 8
 Use previous pagenext page to find additional occurrences of topic items.