taxmap/instr2/i8839-010.htm#TXMP07b22e3d
Part III—Employer-Provided 
Adoption Benefits  
Line 19

The maximum amount that can be excluded from income for employer-provided adoption benefits is $12,150 per child. If you and another person (other than your spouse if filing jointly) each received employer-provided adoption benefits in connection with the adoption of the same eligible 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 19 and enter above line 19 your share of the $12,150 limit for that child.