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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-010.htm#TXMP44ba55c7

taxmap/instr2/i8839-010.htm#TXMP0e046218
Part III—Employer-Provided  
Adoption Benefits  
Line 15(p7)

rule
The maximum amount that can be excluded from income for employer-provided adoption benefits is $13,170 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 $13,170 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 15 and enter above line 15 your share of the $13,170 limit for that child.