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Instructions for Form 8839
taxmap/instr2/i8839-002.htm#TXMP0926cc3d

taxmap/instr2/i8839-002.htm#TXMP6fde2083
Who Can Take the Adoption Credit or Exclude Employer-Provided Adoption Benefits?(p2)

rule
You may be able to take the credit or exclusion if all three of the following statements are true.
  1. Your filing status is single, head of household, qualifying widow(er), or married filing jointly. Generally, if you are married, you must file a joint return to take the credit or exclusion. However, if you are married and filing a separate return, you may be able to take the credit or exclusion on a separate return if you are considered unmarried because you are legally separated or living apart from your spouse and you meet certain other requirements. See Married Persons Filing Separate Returns below.
  2. Your modified adjusted gross income (MAGI) is less than $222,520 or you have a carryforward of an adoption credit from a prior year. To figure your MAGI, see the instructions for line 8 on page 7 (for the credit) or line 22 on page 8 (for the exclusion).
  3. You report the required information about the eligible child in Part l.
taxmap/instr2/i8839-002.htm#TXMP4b19cae4

taxmap/instr2/i8839-002.htm#TXMP65e0280f
Married Persons Filing Separate Returns(p2)

rule
You may be able to take the credit or exclusion if all of the following apply.