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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-010.htm#en_us_publink23077td0e1575

taxmap/instr2/i8839-010.htm#TXMP3b64cad4
Line 15(p7)

For Use in Tax Year 2013
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Complete the credit limit worksheet to figure the limit of your nonrefundable adoption credit.
taxmap/instr2/i8839-010.htm#w2307703
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Credit Limit Worksheet—Line 15

1.Enter the amount from Form 8839, line 14 
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 30; line 12 of the Line 11 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 45 through 47; Form 5695, line 30; line 12 of the Line 11 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 are not claiming the child tax credit for 2013, you do not need Pub. 972.