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

Line 26

Paperwork Reduction Act Notice. We ask for the

Follow these steps before you fill in the line 26 worksheet

information on this form to carry out the Internal Revenue

below.

laws of the United States. You are required to give us the

information. We need it to ensure that you are complying

Step

Action

with these laws and to allow us to figure and collect the

right amount of tax.

Figure the amount you would enter on line 7 of Form 1040

or 1040A if you could exclude the total amount on Form

You are not required to provide the information

8839, line 23.

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

If you received social security benefits, use Pub. 915,

control number. Books or records relating to a form or its

Social Security and Equivalent Railroad Retirement

Benefits, to figure the taxable amount of your benefits.

instructions must be retained as long as their contents

may become material in the administration of any Internal

If you made contributions to a traditional IRA for 2005 and

Revenue law. Generally, tax returns and return

you were covered by a retirement plan at work or through

information are confidential, as required by Internal

self-employment, use Pub. 590, Individual Retirement

Arrangements (IRAs), to figure your IRA deduction.

Revenue Code section 6103.

The average time and expenses required to complete

If you file Form 1040, figure any write-in adjustments to be

and file this form will vary depending on individual

entered on the dotted line next to line 36.

circumstances. For the estimated averages, see the

Complete the following lines on your return if they apply:

instructions for your income tax return.

IF you file...

THEN complete...

If you have suggestions for making this form simpler,

we would be happy to hear from you. See the instructions

Form 1040

Lines 8a through 21, and 23

through 32

for your income tax return.

Form 1040A

Lines 8a through 14b, 16, and 17

For purposes of the adoption credit, your modified

adjusted gross income may be different. If you are

taking the credit, be sure to read the instructions

CAUTION

for line 8 on page 4 before you enter an amount on that

line.

Modified Adjusted Gross Income (AGI) Worksheet—Line 26

Keep for Your Records

Before you begin:

Follow the steps above to see if you can use this worksheet instead of a publication to figure

your modified AGI.

1. Enter the amount you would enter on line 7 of Form 1040 or 1040A if you could exclude the total

amount on Form 8839, line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from Form 8839, line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Form 1040 filers, enter the total of lines 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, 20b,

and 21. Form 1040A filers, enter the total of lines 8a, 9a, 10, 11b, 12b, 13, and 14b . . . . . . . . . . 3.

4. Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Form 1040 filers, enter the total of lines 23 through 32, plus any write-in adjustments entered on

the dotted line next to line 36. Form 1040A filers, enter the total of lines 16 and 17 . . . . . . . . . . . 5.

6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

Form 1040 filers, increase the amount on line 6 above by the total of the following amounts.

Enter the total on Form 8839, line 26.

•

Any amount from Form 2555, lines 43 and 48, Form 2555-EZ, line 18, and Form 4563, line

15, and

•

Any exclusion of income from Puerto Rico.

Form 1040A filers, enter on Form 8839, line 26, the amount from line 6 above.

-6-

Instructions For Form 8839 - 2005 Page 6

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