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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-009.htm#en_us_publink1000308527

taxmap/instr2/i8839-009.htm#TXMP295a71d4
Line 16—Credit Carryforward to 2015(p7)

rule
If Form 8839, line 15 is smaller than line 14, you may have an unused credit to carry forward to the next 5 years or until used, whichever comes first. Use the Adoption Credit Carryforward Worksheet to figure the amount of your credit carryforward. If you have any unused credit to carry forward to 2015, be sure you keep the worksheet. You will need it to figure your credit for 2015.
taxmap/instr2/i8839-009.htm#en_us_publink1000308528
pencilAdoption Credit Carryforward Worksheet—Line 16
1.Enter the amount from Form 8839, line 121.
 Did you use the Adoption Credit Carryforward Worksheet—Line 16 in the 2013 Form 8839 instructions?  
 □ No. Skip lines 2 and 3. Enter the amount from line 1 of this worksheet on line 4.   
 □ Yes. Have that worksheet handy and go to line 2.   
2.Enter any 2012 credit carryforward (line 5 of your 2013 worksheet)2.
3.Enter any 2013 credit carryforward (line 6 of your 2013 worksheet)3.
4.Add lines 1 through 34.
5.Enter the amount from Form 8839, line 165.
6.Subtract line 5 from line 46.
 Did you enter an amount on line 2 or 3 above?  
 □ No. Enter the amount on line 6 on lines 11 and 12 below; skip all the other lines.   
 □ Yes. Continue to line 7.   
7.2012 credit carryforward to 2015. Subtract line 5 from line 2. If zero or less, enter -0-7.
8.Subtract line 2 from line 5, If zero or less, enter -0-8.
9.2013 credit carryforward to 2015. Subtract line 8 from line 3. If zero or less, enter -0-9.
10.Add lines 7 and 910.
11.2014 credit carryforward to 2015. Subtract line 10 from line 6. If zero or less, enter -0-11.
12.Total credit carryforward to 2015. Add lines 10 and 1112.