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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-008.htm#TXMP3d1d9524

taxmap/instr2/i8839-008.htm#TXMP7336a3b2
Line 8(p7)

rule
Use the following chart to find your modified adjusted gross income to enter on line 8.
IF you file. . .THEN enter on line 8 the amount from. . .
Form 1040Form 1040, line 38, increased by the total of any:
 
  • Exclusion of income from Puerto Rico and
  • Amounts from–
  
  • Form 2555, lines 45 and 50,
  • Form 2555-EZ, line 18, and
  • Form 4563, line 15.
Form 1040NRForm 1040NR, line 37.