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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-004.htm#en_us_publink23077td0e1362

taxmap/instr2/i8839-004.htm#TXMP57c6486e
Part II—Adoption Credit  Line 2(p6)

rule
The maximum adoption credit is $13,400 per child. If you and another person (other than your spouse if filing jointly) each paid qualified adoption expenses to adopt the same child, the $13,400 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 2 and enter above line 2 your share of the $13,400 limit for that child.