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Instructions for Form 8839
taxmap/instr2/i8839-015.htm#en_us_publink23077td0e1734

taxmap/instr2/i8839-015.htm#TXMP06d5c3da
Line 23(p7)

For Use in Tax Year 2013
rule
Use the following worksheet to figure your modified adjusted gross income.
caution
Your modified adjusted gross income (MAGI) for the adoption credit may not be the same as the MAGI figured in the following worksheet. If you are taking the credit, be sure to read Line 7 before you enter an amount on that line.
taxmap/instr2/i8839-015.htm#w2307702
pencil

Modified Adjusted Gross Income (MAGI) Worksheet—Line 23

  • If you file Form 1040, complete lines 8a through 21, 23 through 32, and 36 if they apply.
  • If you file Form 1040NR, complete lines 9a through 21, 24 through 32, and 35 if they apply.
1.Enter the amount you would enter on line 7 of Form 1040 or line 8 of Form 1040NR if you could exclude the total amount on Form 8839, line 21 1.
2.Enter the amount from Form 8839, line 212.
3.Form 1040 filers, enter the total of lines 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, 20b, and 21. Form 1040NR filers, enter the total of lines 9a, 10a, 11 through 15, 16b, 17b, and 18 through 21 3.
4.Add lines 1, 2, and 34.
5.Form 1040 filers, enter the total of lines 23 through 32, and any write-in adjustments entered on the dotted line next to line 36. Form 1040NR filers, enter the total of lines 24 through 32 and any write-in adjustments entered on the dotted line next to line 35. 5.
6.Subtract line 5 from line 46.
 Form 1040 filers, increase the amount on line 6 of this worksheet by the total of the following amounts. Enter the total on Form 8839, line 23.
 • Any amount from Form 2555, lines 45 and 50, Form 2555-EZ, line 18, and Form 4563, line 15, and
 • Any exclusion of income from Puerto Rico.
  
 Form 1040NR filers, enter on Form 8839, line 23, the amount from line 6 of this worksheet.