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IRS.gov Website
Instructions for Form 8839
taxmap/instr2/i8839-009.htm#en_us_publink1000308527

taxmap/instr2/i8839-009.htm#TXMP38abef00
Line 16—Credit Carryforward to 2017(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 theAdoption Credit Carryforward Worksheet to figure the amount of your credit carryforward. If you have any unused credit to carry forward to 2017, be sure you keep the worksheet. You will need it to figure your credit for 2017.
taxmap/instr2/i8839-009.htm#adoptioncreditcarryforwardworksheet-1f951ce1
pencilAdoption Credit Carryforward Worksheet—Line 16
1.Enter the amount from Form 8839, line 121.
 Did you use the Adoption Credit Carryforward Worksheet—Line 16 in the 2015 Form 8839 instructions?  
 □ No. Skip lines 2 through 5. Enter the amount from line 1 of this worksheet on line 6.   
 □ Yes. Have that worksheet handy and go to line 2.   
2.Enter any 2012 credit carryforward (line 8 of your 2015 worksheet)2.
3.Enter any 2013 credit carryforward (line 10 of your 2015 worksheet)3.
4.Enter any 2014 credit carryforward (line 12 of your 2015 worksheet)4.
5.Enter any 2015 credit carryforward (line 14 of your 2015 worksheet)5.
6.Add lines 1 through 56.
7.Enter the amount from Form 8839, line 167.
8.Subtract line 7 from line 68.
 Did you enter an amount on line 2, 3, 4, or 5?  
 □ No. Enter the amount on line 8 on lines 17 and 18 below; skip all the other lines.   
 □ Yes. Continue to line 9.   
9.2012 credit carryforward to 2017. Subtract line 7 from line 2. If zero or less, enter -0-9.
10.Subtract line 2 from line 7. If zero or less, enter -0-10.
11.2013 credit carryforward to 2017. Subtract line 10 from line 3. If zero or less, enter -0-11.
12.Subtract line 3 from line 10. If zero or less, enter -0-12.
13.2014 credit carryforward to 2017. Subtract line 12 from line 4. If zero or less, enter -0-13.
14.Subtract line 4 from line 12. If zero or less, enter -0-14.
15.2015 credit carryforward to 2017. Subtract line 14 from line 5. If zero or less, enter -0-15.
16.Add lines 9, 11, 13, and 1516.
17.2016 credit carryforward to 2017. Subtract line 16 from line 8. If zero or less, enter -0-17.
18.Total credit carryforward to 2017. Add lines 16 and 1718.