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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-006.htm#en_us_publink23077td0e1391

taxmap/instr2/i8839-006.htm#TXMP0d87df0d
Line 5(p6)

rule
caution
Special rules apply if you paid expenses in connection with the adoption of an eligible foreign child. See Column (e), for details.
Enter on line 5 the total qualified adoption expenses (as defined earlier) you paid in:
caution
Expenses reimbursed by your employer under a written qualified adoption assistance program aren't qualified adoption expenses and must not be entered on line 5. See the examples following Employer-Provided Adoption Benefits.
taxmap/instr2/i8839-006.htm#en_us_publink23077td0e1430
taxmap/instr2/i8839-006.htm#TXMP4a18ae72
Special needs adoption.(p6)
rule
If you adopted a U.S. child with special needs and the adoption became final in 2015, enter on line 5:
If you didn't claim any adoption credit for the child in a prior year, enter $13,400 on line 5 even if your qualified adoption expenses for the child were less than $13,400 (and even if you didn't have any qualified adoption expenses for this child).
taxmap/instr2/i8839-006.htm#en_us_publink23077td0e1454
taxmap/instr2/i8839-006.htm#TXMP793e9123
Unsuccessful adoption.(p7)
rule
If you paid qualified adoption expenses in an attempt to adopt a U.S. child and the attempt was unsuccessful, treat those expenses in the same manner as expenses you paid for adoptions not final by the end of the year.

taxmap/instr2/i8839-006.htm#TXMP75f8eca1
Example.(p7)

You paid $3,000 of qualified adoption expenses in 2014 in an attempt to adopt a U.S. child. You paid $2,000 in qualified adoption expenses early in 2015. However, the adoption attempt was unsuccessful. Enter $3,000 on line 5. The $2,000 paid in 2015 may qualify in 2016.