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taxmap/instr2/i8839-000.htm#TXMP71c95a07

Instructions for Form 8839


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Qualified Adoption Expenses


2009
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General Instructions


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Purpose of Form


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Use Form 8839 to figure the amount of your adoption credit and any employer-provided adoption benefits you can exclude from your income. You can claim both the credit and the exclusion for expenses of adopting an eligible child. For example, you can claim a credit of up to $12,150 and also exclude up to $12,150 from your income. But, you cannot claim both a credit and an exclusion for the same expenses.
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Adoption credit.

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Use Form 8839, Part II, to figure the amount of adoption credit you can take on Form 1040, line 52, or Form 1040NR, line 48. You may be able to take this credit in 2009 if any of the following statements are true.
  1. You paid qualified adoption expenses in:
    1. 2008 and the adoption was not final at the end of 2008, or
    2. 2009 and the adoption became final in or before 2009.
  2. You adopted a child with special needs and the adoption became final in 2009. (In this case, you may be able to take the credit even if you did not pay any qualified adoption expenses.)
  3. You paid qualified adoption expenses in connection with the adoption of an eligible foreign child in:
    1. 2009 or prior years and the adoption became final in 2009, or
    2. 2009 and the adoption became final before 2009. 
      See the instructions for line 1, column (e), on page 3.
  4. You have a carryforward of an adoption credit from a prior year.
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Income exclusion for employer-provided adoption benefits.

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Use Form 8839, Part III, to figure the amount of employer-provided adoption benefits you can exclude from your income Form 1040, line 7, or Form 1040NR, line 8. You may be able to exclude these benefits from income if your employer had a qualified adoption assistance program (see Employer-Provided Adoption Benefits beginning on this page) and any of the following statements are true.
  1. You received employer-provided adoption benefits in 2009. However, special rules apply for benefits received in connection with the adoption of an eligible foreign child. See the instructions for line 1, column (e), on page 3.
  2. You adopted a child with special needs and the adoption became final in 2009.
  3. You received employer-provided adoption benefits in connection with the adoption of an eligible foreign child in:
    1. 2009 or prior years and the adoption became final in 2009, or
    2. 2009 and the adoption became final before 2009. 
      See the instructions for line 1, column (e), on page 3.
You must complete Form 8839, Part III, before you can figure the credit, if any, in Part II.
caution
You cannot exclude employer-provided adoption benefits if your employer is an S corporation in which you own more than 2% of the stock or stock with more than 2% of the voting power.