Instructions for Form 8839
taxmap/instr2/i8839-002.htm#TXMP0926cc3dYou may be able to take the credit or exclusion if all three
of the following statements are true.
- 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.
- 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).
- You report the required information about the eligible child
in Part l.
You may be able to take the credit or exclusion if all of the
following apply.
- Statements (2) and (3) above under
Who Can Take the Adoption Credit or Exclude Employer-Provided
Adoption Benefits are true.
- You lived apart from your spouse during the last 6 months
of 2010.
- The eligible child lived in your home more than half of 2010.
- You provided over half the cost of keeping up your home.
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