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Instructions for Form 8839
taxmap/instr2/i8839-013.htm#TXMP7e307cd6

taxmap/instr2/i8839-013.htm#TXMP71d2f34c
Line 22(p8)

rule
Use the worksheet on page 7 to figure your modified adjusted gross income.
caution
Your modified adjusted gross income (AGI) for the adoption credit may not be the same as the modified AGI figured in the worksheet on page 7. If you are taking the credit, be sure to read the instructions for line 8 on page 7 before you enter an amount on that line.  
taxmap/instr2/i8839-013.htm#w2307702
pencil

Modified Adjusted Gross Income (AGI) Worksheet—Line 22

  • If you file Form 1040, complete lines 8a through 21, 23 through 32, and 36 if they apply.
  • If you file Form 1040NR, complete lines 9a through 21, 24 through 32, and 35 if they apply.
1.Enter the amount you would enter on line 7 of Form 1040 or line 8 of Form 1040NR if you could exclude the total amount on Form 8839, line 19 1.
2.Enter the amount from Form 8839, line 192.
3.Form 1040 filers, enter the total of lines 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, 20b, and 21. Form 1040NR filers, enter the total of lines 9a, 10a, 11 through 15, 16b, 17b, and 18 through 21 3.
4.Add lines 1, 2, and 34.
5.Form 1040 filers, enter the total of lines 23 through 32, and any write-in adjustments entered on the dotted line next to line 36. Form 1040NR filers, enter the total of lines 24 through 32 and any write-in adjustments entered on the dotted line next to line 35. 5.
6.Subtract line 5 from line 46.
 Form 1040 filers, increase the amount on line 6 above by the total of the following amounts. Enter the total on Form 8839, line 22.
 • Any amount from Form 2555, lines 45 and 50, Form 2555-EZ, line 18, and Form 4563, line 15, and
 • Any exclusion of income from Puerto Rico.
  
 Form 1040NR filers, enter on Form 8839, line 22, the amount from line 6 above.