skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

Affordable Care Act
Tax Topic Index

International
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-011.htm#en_us_publink1000308527

taxmap/instr2/i8839-011.htm#TXMP5e5d4146
Line 16—Credit Carryforward to 2014(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 2014, be sure you keep the worksheet. You will need it to figure your credit for 2014.
taxmap/instr2/i8839-011.htm#en_us_publink1000308528
pencil

Adoption Credit Carryforward Worksheet—Line 16

1.Enter the amount from line 1 of the Credit Limit Worksheet
2.Enter the amount from Form 8839, line 16
3.Subtract line 2 from line 1
4.Do you have a carryforward from 2012? See the 2012 to 2013 Credit Carryforward Worksheet to determine if you had a carryforward from 2012.  
 No.Stop here. The amount of line 3 above is your carryforward to 2014. 
 Yes.Enter the amount from Form 8839, line 13
5.If line 4 above is equal to or less than line 2, enter -0-. If line 4 is more than line 2, subtract line 2 from line 4
6.Subtract line 5 from line 3. If the result is zero, enter -0-
Note. The amount on line 5 is your 2012 credit carryforward to 2014. The amount on line 6, if more than zero, is your 2013 credit carryforward to 2014. You will need these amounts when preparing your 2014 Form 8839.