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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-012.htm#en_us_publink23077td0e1719

taxmap/instr2/i8839-012.htm#TXMP71d2f34c
Line 22(p8)

rule
If the child was a child with special needs and the adoption became final in 2015, enter the amount from line 19 only if your employer has a qualified adoption assistance program, as defined earlier under Employer-Provided Adoption Benefits. This requirement applies whether or not you received any employer-provided adoption benefits under this plan.
If your employer has no qualified adoption assistance program, you must enter the smaller of line 19 or line 20.