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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-011.htm#TXMP5e806080

taxmap/instr2/i8839-011.htm#TXMP45d5b66f
Line 18(p7)

rule
If the child was a child with special needs and the adoption became final in 2011, enter the amount from line 15 only if your employer has a qualified adoption assistance program, as defined earlier under Employer-Provided Adoption Benefits. This requirement applies whether or not you received any employer-provided adoption benefits under this plan.
If your employer has no qualified adoption assistance program, you must enter the smaller of line 15 or line 16.