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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-008.htm#en_us_publink23077td0e1575

taxmap/instr2/i8839-008.htm#TXMP3b64cad4
Line 15(p7)

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Complete the credit limit worksheet to figure the limit of your nonrefundable adoption credit.
taxmap/instr2/i8839-008.htm#w2307703
pencilCredit Limit Worksheet—Line 15
1.Enter the amount from Form 8839, line 14 
2Enter the amount from Form 1040, line 47, or Form 1040NR, line 45 
3.1040 filers: Enter the total of any amounts from Form 1040, lines 48 through 51; Form 5695, line 30; line 12 of the Line 11 Worksheet in Pub. 972 (but if you are filing Form 2555 or Form 2555-EZ, enter the amount, if any, from line 13 of the Child Tax Credit Worksheet in Pub 972); Form 8396, line 9; Form 8910, line 15; Form 8936, line 23; and Schedule R, line 22 Right brace
 1040NR filers: Enter the total of any amounts from Form 1040NR, lines 46 through 48; Form 5695, line 30; line 12 of the Line 11 Worksheet in Pub. 972 (but if you are filing Form 2555 or Form 2555-EZ, enter the amount, if any, from line 13 of the Child Tax Credit Worksheet in Pub 972); Form 8396, line 9; Form 8910, line 15; and Form 8936, line 23
4.Subtract line 3 from line 2 
5.Enter the smaller of line 1 or line 4 here and on Form 8839, line 15  
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If you aren't claiming the child tax credit for 2015, you don't need Pub. 972.