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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-009.htm#TXMP3179cb70

taxmap/instr2/i8839-009.htm#TXMP189838dd
Part III—Employer-Provided
Adoption Benefits 
Line 13(p6)

rule
The maximum amount that can be excluded from income for employer-provided adoption benefits is $13,360 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 $13,360 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 13 and enter above line 13 your share of the $13,360 limit for that child.