skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

taxmap/instr2/i8839-004.htm#TXMP7058cfde

taxmap/instr2/i8839-004.htm#TXMP57c6486e
Part II—Adoption Credit  
Line 2


rule
spacer

The maximum adoption credit is $12,150 per child. If you and another person (other than your spouse if filing jointly) each paid qualified adoption expenses to adopt the same child, the $12,150 limit must be divided between the two of you. You can divide it in any way you both agree. Cross out the preprinted entry on line 2 and enter above line 2 your share of the $12,150 limit for that child.