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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-009.htm#en_us_publink_23077td0e1575

taxmap/instr2/i8839-009.htm#TXMP5affa08f
Line 12(p7)

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Complete the credit limit worksheet to figure the limit of your nonrefundable adoption credit.
taxmap/instr2/i8839-009.htm#w2307703
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Credit Limit Worksheet—Line 12

1.Enter the total of the amounts on Form 8839, line 11
2Enter the amount from Form 1040, line 46, or Form 1040NR, line 44
3.1040 filers: Enter the total of any amounts from Form 1040, lines 47 through 50; Form 5695, line 32; line 12 of the Line 11 Worksheet in Pub. 972; Form 8396, line 9; Form 8834, line 23; Form 8910, line 22; Form 8936, line 23; and Schedule R, line 22.  
 1040NR filers: Enter the total of any amounts from Form 1040NR, lines 45 through 47; Form 5695, line 32; line 12 of the Line 11 Worksheet in Pub. 972; Form 8396, line 9; Form 8834, line 23; Form 8910, line 22; and Form 8936, line 23.
4,Subtract line 3 from line 2
5Adoption credit. Enter the smaller of line 1 or line 4 here and on Form 8839, line 12, and on Form 1040, line 53, or Form 1040NR, line 50. Check box c on that line and enter "8839 " in the space next to box c.


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If you are not claiming the child tax credit for 2012, you do not need Pub. 972.