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:
- 2007 if the adoption was not final by the end of 2008,
- 2007 and 2008 if the adoption became final in 2008, or
- 2008 if the adoption became final before 2008.
If you adopted a child with special needs and the adoption became final in 2008, enter on line 5:
- $11,650, 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 $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).taxmap/instr2/i8839-005.htm#TXMP094dacd8
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.
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.