Instructions for Form 8839
taxmap/instr2/i8839-003.htm#TXMP37fc05b9You 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 $225,210. To figure your MAGI, see the instructions for line 7 (for the credit) or line 19 (for the exclusion),
later.
- 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
2011.
- The eligible child lived in your home more than half of 2011.
- You provided over half the cost of keeping up your home.
Previous Page |
Table of Contents |
Next Page
