Instructions For Form 8839 - 2005 (Page 2 of 6) in pdf

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For the adoption of your spouse’s child.

successfully adopted a different child. Complete only the

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Paid or reimbursed by your employer or any other

“Child 1” line because you made more than one attempt

person or organization.

to adopt one eligible child.

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Paid before 1997.

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If you filed Form 8839 for a prior year in

Allowed as a credit or deduction under any other

connection with this adoption, enter your 2005

provision of federal income tax law.

information on the same line (Child 1 or Child 2)

CAUTION

that you used in the prior year.

Who Can Take the Adoption Credit or

More Than Two Eligible Children

Exclude Employer-Provided Adoption

If you adopted or tried to adopt more than two eligible

Benefits?

children, fill in and attach as many Forms 8839 as you

need to list them. Also, enter “See Attached” to the right

You may be able to take the credit or exclusion if all three

of the Caution below line 1.

of the following apply.

1. Your filing status is single, head of household,

For Part II, fill in lines 2 through 6 for each child. But fill

qualifying widow(er), or married filing jointly. If your filing

in lines 7 through 18 on only one Form 8839. The amount

status is married filing separately, see Married Persons

on line 7 of that Form 8839 should be the combined total

Filing Separate Returns below.

of the amounts on line 6 of all the Forms 8839.

2. Your modified AGI is less than $199,450 or you

For Part III, fill in lines 19 through 22 and 24 for each

have a carryforward of an adoption credit from a prior

child. But fill in lines 23 and 25 through 31 on only one

year. To figure your modified AGI, see the instructions for

Form 8839. The amount on line 23 of that Form 8839

line 8 on page 4 (for the credit) or line 26 on page 6 (for

should be the combined total of the amounts on line 22 of

the exclusion).

all the Forms 8839. The amount on line 25 of that form

3. You report the required information about the

should be the combined total of the amounts on line 24.

eligible child in Part l.

Column (c)

Married Persons Filing Separate Returns

A child is disabled if the child is physically or mentally

unable to take care of himself or herself.

You may be able to take the credit or exclusion if all of

the following apply.

Column (d)

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You meet items (2) and (3) under Who Can Take the

A child is a child with special needs if all three of the

Adoption Credit or Exclude Employer-Provided Adoption

following apply.

Benefits above.

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1. The child was a citizen or resident of the United

You lived apart from your spouse during the last 6

States or its possessions at the time the adoption

months of 2005.

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process began.

The eligible child lived in your home more than half of

2. A state (including the District of Columbia) has

2005.

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determined that the child cannot or should not be

You provided over half the cost of keeping up your

returned to his or her parents’ home.

home.

3. The state has determined that the child will not be

adopted unless assistance is provided to the adoptive

parents. Factors used by states to make this

Specific Instructions

determination include:

a. The child’s ethnic background and age,

Part I—Information About Your

b. Whether the child is a member of a minority or

Eligible Child or Children

sibling group, and

c. Whether the child has a medical condition or a

Line 1

physical, mental, or emotional handicap.

Complete all columns that apply to the eligible child you

If you check the box in column (d), be sure to

adopted or tried to adopt. If you do not give correct or

keep evidence of the state’s determination in your

complete information, your credit and any exclusion may

records.

be disallowed.

CAUTION

If you cannot give complete information about an

Column (e)

eligible child you tried to adopt in 2004 because the

A child is a foreign child if he or she was not a citizen or

adoption was either unsuccessful or was not final by the

resident of the United States or its possessions at the

end of 2005, complete the entries you can on line 1.

time the adoption process began.

Enter “See Page 2” in the columns for which you do not

have the information. Then, on the bottom of page 2,

Special rules. If you paid qualified adoption expenses

enter the name and address of any agency or agent

after 1996 in connection with the adoption of a foreign

(such as an attorney) that assisted in the attempted

child and the adoption became final in 2005, you can use

adoption.

the total expenses paid after 1996 in determining the

amount to enter on line 5. But you cannot include more

Child 1 or Child 2

than $5,000 of expenses paid before 2002 in determining

If you made more than one attempt to adopt one eligible

the total. If you and another person (other than your

child, combine the amounts you spent and complete only

spouse if filing jointly) each paid qualified adoption

the “Child 1” line. Do not report the additional attempt(s)

expenses to adopt the same child, the total qualified

on the “Child 2” line. Complete the “Child 2” line only if

expenses (including those subject to the $5,000 limit)

you adopted or tried to adopt two eligible children.

must be divided between the two of you. You can divide it

in any way you both agree.

Example. You planned to adopt one child. You had

one unsuccessful attempt to adopt a child and later

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Instructions For Form 8839 - 2005 Page 2

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