Instructions For Form 8839 - 2009 (Page 2 of 6) in pdf

•

You adopted a child with special needs. See the

Children with special needs. If you adopt a child with

instructions for line 1, column (d), on page 3 for the

special needs you can claim $12,150 (minus any qualified

definition of a child with special needs.

adoption expenses claimed for the same child in a prior

•

year) in the year the adoption becomes final even if you did

The adoption became final in 2009.

•

not have any qualified adoption expenses. See the

Your employer had a qualified adoption assistance

instructions for line 1, column (d), on page 3 for more

program as described on page 1.

information.

Who Can Take the Adoption Credit or

Foreign child. If the eligible child is not a U.S. citizen or

resident, you cannot take the adoption credit or exclusion

Exclude Employer-Provided Adoption

unless the adoption becomes final. Take the credit or

exclusion as shown on the following tables.

Benefits?

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

IF you pay

the following statements are true.

qualifying expenses in...

THEN take the credit in...

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

Any year before the year the

The year the adoption

qualifying widow(er), or married filing jointly. Generally, if

adoption becomes final

becomes final.

you are married, you must file a joint return to take the credit

or exclusion. However, if you are married and filing a

The year the adoption becomes

The year the adoption

separate return, you may be able to take the credit or

final

becomes final.

exclusion on a separate return if you are considered

Any year after the year the adoption The year of the payment.

unmarried because you are legally separated or living apart

becomes final

from your spouse and you meet certain other requirements.

See Married Persons Filing Separate Returns below.

2. Your modified AGI is less than $222,180 or you have

IF your employer pays for

a carryforward of an adoption credit from a prior year. To

qualifying expenses under an

THEN take the

adoption assistance program in... exclusion in....

figure your modified AGI, see the instructions for line 8 on

page 5 (for the credit) or line 26 on page 6 (for the

Any year before the year the

The year the adoption

exclusion).

adoption becomes final

becomes final.

3. You report the required information about the eligible

The year the adoption becomes

The year the adoption

child in Part l.

final

becomes final.

Any year after the year the adoption The year of the payment.

Married Persons Filing Separate Returns

becomes final

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

following apply.

•

If your employer makes adoption assistance payments in

Statements (2) and (3) above under Who Can Take the

a year before the adoption of a foreign child is final, you

Adoption Credit or Exclude Employer-Provided Adoption

must include the payments in your income in the year of the

Benefits are true.

•

payment. Then, on your return for the year the adoption

You lived apart from your spouse during the last 6 months

becomes final, you can make an adjustment to take the

of 2009.

•

exclusion.

The eligible child lived in your home more than half of

2009.

Your employer is not required to withhold income tax

•

You provided over half the cost of keeping up your home.

on payments for qualifying expenses under an

adoption assistance program. If you must include the

CAUTION

When To Take the Credit or Exclusion

payments in income in the year paid because your adoption

of a foreign child is not final, your withholding may not be

When you can take the adoption credit or exclusion depends

enough to cover the tax on those payments. You may need

on whether the eligible child is a citizen or resident of the

to give your employer a new Form W-4 to adjust your

United States (including U.S. possessions) at the time the

withholding, or make estimated tax payments, to avoid a

adoption effort begins.

penalty for underpayment of estimated tax.

Child who is a U.S. citizen or resident. If the eligible child

is a U.S. citizen or resident, you can take the adoption credit

or exclusion even if the adoption never became final. Take

Specific Instructions

the credit or exclusion as shown in the following tables.

Part I—Information About Your

IF you pay

qualifying expenses in...

THEN take the credit in...

Eligible Child or Children

Any year before the year the

The year after the year

Line 1

adoption becomes final

of the payment.

Complete all columns that apply to the eligible child you

The year the adoption becomes

The year the adoption

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

final

becomes final.

complete information, your credit and any exclusion may be

Any year after the year the adoption The year of the payment.

disallowed.

becomes final

If you cannot give complete information about an eligible

child you tried to adopt in 2008 because the adoption was

IF your employer pays for

either unsuccessful or was not final by the end of 2009,

qualifying expenses under an

THEN take the

complete the entries that you can on line 1. Enter “See

adoption assistance program in... exclusion in....

Attached Statement” in the columns for which you do not

have the information. Then attach a statement to your

Any year

The year of the payment.

return, providing the name and address of any agency or

-2-

Instructions For Form 8839 - 2009 Page 2

Related Articles

Related forms

Related Categories