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Instructions for Form 8839
taxmap/instr2/i8839-001.htm#en_us_publink23077td0e105

taxmap/instr2/i8839-001.htm#TXMP48f5ff8f
Purpose of Form(p1)

For Use in Tax Year 2013
rule
Use Form 8839 to figure your adoption credit and any employer-provided adoption benefits you can exclude from your income. You can claim both the exclusion and the credit for expenses of adopting an eligible child. For example, depending on the cost of the adoption, you may be able to exclude up to $12,970 from your income and also be able to claim a credit of up to $12,970. But, you cannot claim both a credit and exclusion for the same expenses. See Qualified Adoption Expenses and Employer-Provided Adoption Benefits, later.
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Adoption credit.(p1)
For Use in Tax Year 2013
rule
Use Form 8839, Part II, to figure the adoption credit you can take on Form 1040, line 53 or Form 1040NR, line 50. Check box c on that line and enter 8839 in the space next to box c. You may be able to take this credit in 2013 if any of the following statements are true.
  1. You paid qualified adoption expenses in connection with the adoption of an eligible U.S. child (including any expenses paid in connection with adopting an eligible U.S. child with special needs) in:
    1. 2012 and the adoption was not final at the end of 2012, or
    2. 2013 and the adoption became final in or before 2013.
  2. You adopted an eligible U.S. child with special needs and the adoption became final in 2013. (In this case, you may be able to take the credit even if you did not pay any qualified adoption expenses.)
  3. You paid qualified adoption expenses in connection with the adoption of an eligible foreign child in:
    1. 2013 or prior years and the adoption became final in 2013, or
    2. 2013 and the adoption became final before 2013.
      See Column (e), later.
  4. You have a carryforward of an adoption credit from 2012.
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Income exclusion for employer-provided adoption benefits.(p1)
For Use in Tax Year 2013
rule
Use Form 8839, Part III, to figure the employer-provided adoption benefits you can exclude from your income on Form 1040, line 7, or Form 1040NR, line 8. You may be able to exclude these benefits from income if your employer had a written qualified adoption assistance program (see Employer-Provided Adoption Benefits, later) and any of the following statements are true.
  1. You received employer-provided adoption benefits in 2013. However, special rules apply for benefits received in connection with the adoption of an eligible foreign child. See Column (e), later.
  2. You adopted an eligible U.S. child with special needs and the adoption became final in 2013.
  3. You received employer-provided adoption benefits in connection with the adoption of an eligible foreign child in:
    1. 2013 or prior years and the adoption became final in 2013, or
    2. 2013 and the adoption became final before 2013.
      See Column (e), later.
For purposes of calculating the adoption credit in Part II, qualified adoption expenses (defined later) do not include expenses reimbursed by an employer under a written qualified adoption assistance program (see Employer-Provided Adoption Benefits, later). For this reason, you must complete Form 8839, Part III, before you can figure the credit, if any, in Part II. But see Child with special needs, later.
caution
You cannot exclude employer-provided adoption benefits if your employer is an S corporation in which you own more than 2% of the stock or stock with more than 2% of the voting power.
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Income limit.(p1)
For Use in Tax Year 2013
rule
The income limit on the adoption credit or exclusion is based on modified adjusted gross income (MAGI). For 2013, use the following table to see if the income limit will affect your credit or exclusion.
IF your MAGI is...THEN the income limit...
$194,580 or lesswill not affect your credit or exclusion.
Between $194,581 and $234,579will reduce your credit or exclusion.
$234,580 or morewill eliminate your credit or exclusion.