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Instructions for Form 8839
taxmap/instr2/i8839-007.htm#en_us_publink23077td0e1391

taxmap/instr2/i8839-007.htm#TXMP0d87df0d
Line 5(p6)

For Use in Tax Year 2013
rule
caution
Special rules apply if you paid expenses in connection with the adoption of an eligible foreign child. See Column (e), earlier, 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 are not qualified adoption expenses and must not be entered on line 5. See the examples following Employer-Provided Adoption Benefits, earlier.
taxmap/instr2/i8839-007.htm#en_us_publink23077td0e1430
taxmap/instr2/i8839-007.htm#TXMP4a18ae72
Special needs adoption.(p6)
For Use in Tax Year 2013
rule
If you adopted a U.S. child with special needs and the adoption became final in 2013, enter on line 5:
If you did not claim any adoption credit for the child in a prior year, enter $12,970 on line 5 even if your qualified adoption expenses for the child were less than $12,970 (and even if you did not have any qualified adoption expenses for this child).
taxmap/instr2/i8839-007.htm#en_us_publink23077td0e1454
taxmap/instr2/i8839-007.htm#TXMP793e9123
Unsuccessful adoption.(p6)
For Use in Tax Year 2013
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/i8839-007.htm#TXMP3004fc20
Example.(p6)

You paid $3,000 of qualified adoption expenses in 2012 in an attempt to adopt a U.S. child. You paid $2,000 in qualified adoption expenses early in 2013. However, the adoption attempt was unsuccessful. Enter $3,000 on line 5. The $2,000 paid in 2013 may qualify in 2014.