taxmap/instr2/i8839-007.htm#TXMP0d87df0d
Line 5(p7)

Enter on line 5 the total qualified adoption expenses (as defined on page 2) you paid in:

• 2009 if the adoption was not final by the end of 2010,
• 2009 and 2010 if the adoption became final in 2010, or
• 2010 if the adoption became final before 2010.

If you adopted a child with special needs and the adoption became final in 2010, enter on line 5:

• $13,170, 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 $13,170 on line 5 even if your qualified adoption expenses for the child were less than $13,170 (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. See Domestic adoptions that have not been finalized under Documentation requirements on page 4.

You paid $3,000 of qualifying adoption expenses in 2009 in an attempt to adopt a child. You paid $2,000 in qualified adoption expenses early in 2010. However, the adoption attempt was unsuccessful. Enter $3,000 on line 5. The $2,000 paid in 2010 may qualify in 2011.