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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-007.htm#TXMP3eb94dfd

taxmap/instr2/i8839-007.htm#TXMP0d87df0d
Line 5(p5)

rule
caution
Special rules apply if you paid expenses in connection with the adoption of an eligible foreign child. See the instructions for line 1, column (e), earlier, for details.
Enter on line 5 the total qualified adoption expenses (as defined earlier) you paid in:
caution
Expenses reimbursed by your employer under a qualified adoption assistance program are not qualified adoption expenses and must not be entered on line 5. See the examples following Employer-Provided Adoption Benefits, earlier.
taxmap/instr2/i8839-007.htm#TXMP40c0eb0b
taxmap/instr2/i8839-007.htm#TXMP4a18ae72
Special needs adoption.(p5)
rule
If you adopted a U.S. child with special needs and the adoption became final in 2011, enter on line 5:
If you did not claim any adoption credit for the child in a prior year, enter $13,360 on line 5 even if your qualified adoption expenses for the child were less than $13,360 (and even if you did not have any qualified adoption expenses for this child).
taxmap/instr2/i8839-007.htm#TXMP46ce755b
taxmap/instr2/i8839-007.htm#TXMP793e9123
Unsuccessful adoption.(p5)
rule
If you paid qualified adoption expenses in an attempt to adopt a U.S. 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, earlier.

taxmap/instr2/i8839-007.htm#TXMP2c27a651
Example.(p6)

You paid $3,000 of qualified adoption expenses in 2010 in an attempt to adopt a U.S. child. You paid $2,000 in qualified adoption expenses early in 2011. However, the adoption attempt was unsuccessful. Enter $3,000 on line 5. The $2,000 paid in 2011 may qualify in 2012.