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/i8839-012.htm#en_us_publink23077td0e1682

taxmap/instr2/i8839-012.htm#TXMP1ff5fcc4
Part III—Employer-Provided
Adoption Benefits 
Line 17(p7)

rule
The maximum amount that can be excluded from income for employer-provided adoption benefits is $12,970 per child. If you and another person (other than your spouse if filing jointly) each received employer-provided adoption benefits in connection with the adoption of the same eligible child, the $12,970 limit must be divided between the two of you. You can divide it in any way you both agree. Cross out the preprinted entry on line 17 and enter above line 17 your share of the $12,970 limit for that child.