Instructions for Form 8839
taxmap/instr2/i8839-003.htm#en_us_publink_23077td0e469You may be able to take the credit or exclusion if all three of the following statements are
true.
- 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.
- Your modified adjusted gross income (MAGI) is less than $229,710. To figure your MAGI, see
Line 7 (for the credit) or
Line 19 (for the exclusion), later.
- You report the required information about the eligible child in Part
l.
You may be able to take the credit or exclusion if all of the following
apply.
- Statements (2) and (3) earlier under
Who Can Take the Adoption Credit or Exclude Employer-Provided Adoption
Benefits are true.
- You lived apart from your spouse during the last 6 months of
2012.
- The eligible child lived in your home more than half of 2012.
- You provided over half the cost of keeping up your home.
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