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Instructions for Form 8839

Who Can Take the Adoption Credit or Exclude Employer-Provided Adoption Benefits?(p2)

For Use in Tax Year 2014
You may be able to take the credit or exclusion if all three of the following statements are true.
  1. 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 are not filing jointly, you may be able to take the credit or exclusion on your own 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 Not Filing Jointly, later.
  2. Your modified adjusted gross income (MAGI) is less than $237,880 or you have a carryforward of an adoption credit from 2013. To figure your MAGI, see Line 7 (for the credit) or Line 23 (for the exclusion), later.
  3. You report the required information about the eligible child in Part l.

Married Persons Not Filing Jointly(p2)

For Use in Tax Year 2014
You may be able to take the credit or exclusion if all of the following apply.
Additionally, a person who is filing separately may claim an adoption credit carryforward from a prior year or years, provided that, if the person was married in the year in which the qualified adoption expenses first became allowable for the credit, the person filed a joint return for that year.