Instructions for Form 8839
taxmap/instr2/i8839-007.htm#en_us_publink_23077td0e1391 | 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:
- 2011 if the adoption was not final by the end of 2012,
- 2011 and 2012 if the adoption became final in 2012, or
- 2012 if the adoption became final before 2012.
| 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_publink_23077td0e1430If you adopted a U.S. child with special needs and the adoption became final in 2012, enter on line
5:
- $12,650, minus
- Any qualified adoption expenses you used to figure any adoption credit you claimed for the same child in a prior year. This is the amount you entered on line 3 of Form 8839 for this
child.
If you did not claim any adoption credit for the child in a prior year, enter $12,650 on line 5 even if your qualified adoption expenses for the child were less than $12,650 (and even if you did not have any qualified adoption expenses for this
child).
taxmap/instr2/i8839-007.htm#en_us_publink_23077td0e1454If 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.
You paid $3,000 of qualified adoption expenses in 2011 in an attempt to adopt a U.S. child. You paid $2,000 in qualified adoption expenses early in 2012. However, the adoption attempt was unsuccessful. Enter $3,000 on line 5. The $2,000 paid in 2012 may qualify in
2013.
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