taxmap/instr2/i8839-006.htm#TXMP0d87df0d
Line 5

Enter on line 5 the total qualified adoption expenses (as defined on page 1) you paid in:

• 2008 if the adoption was not final by the end of 2009,
• 2008 and 2009 if the adoption became final in 2009, or
• 2009 if the adoption became final before 2009.

If you adopted a child with special needs and the adoption became final in 2009, enter on line 5:

• $12,150, 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 $12,150 on line 5 even if your qualified adoption expenses for the child were less than $12,150 (and even if you did not have any qualified adoption expenses for this child).

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 2008 in an attempt to adopt a child. You paid $2,000 in qualified adoption expenses early in 2009. However, the adoption attempt is unsuccessful. Enter $3,000 on line 5. The $2,000 paid in 2009 may qualify in 2010.