Instructions For Form 8839 - 2009 (Page 3 of 6) in pdf

agent (such as an attorney) that assisted in the attempted

Special rules. If you paid qualified adoption expenses in

adoption. Be sure to write your name and social security

2009 or any prior year in connection with the adoption of a

number on the statement.

foreign child and the adoption became final in 2009, you can

use the total expenses you paid in 2009 and all prior years

Child 1 or Child 2

in determining the amount to enter on line 5. If you and

If you made more than one attempt to adopt one eligible

another person (other than your spouse if filing jointly) each

child, combine the amounts you spent and complete only

paid qualified adoption expenses to adopt the same child,

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

the total qualified expenses must be divided between the

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

two of you. You can divide it in any way you both agree.

adopted or tried to adopt two eligible children.

If the adoption did not become final by the end of 2009,

Example. You planned to adopt one child. You had one

you cannot take the adoption credit for that child in 2009. If

unsuccessful attempt to adopt a child and later successfully

the adoption becomes final in a later year, you may be able

adopted a different child. Complete only the “Child 1” line

to take a credit for the expenses in that year.

because you made more than one attempt to adopt one

eligible child.

To find out when a foreign adoption is treated as final,

see Rev. Proc. 2005-31, 2005-26 I.R.B. 1374, available at

If you filed Form 8839 for a prior year in connection

with this adoption, enter your 2009 information on

the same line (Child 1 or Child 2) that you used in

CAUTION

The Hague Convention on Protection of Children and

the prior year.

Co-operation in Respect of Intercountry Adoption

(Hague Adoption Convention) entered into force for

More Than Two Eligible Children

CAUTION

the United States on April 1, 2008. The Hague Adoption

If you adopted or tried to adopt more than two eligible

Convention applies if you adopted a child from a country

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

that is party to the Hague Adoption Convention and you filed

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

your application and petition (Forms I-800A and I-800) with

Caution below line 1.

the U.S. Citizenship and Immigration Service after March

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

31, 2008. See for more information

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

on the Hague Adoption Convention, the application and

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

petition, and a complete list of countries that are parties to

amounts on line 6 of all the Forms 8839.

the Convention. Separate guidance will be issued providing

procedures for determining when a Convention adoption will

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

be treated as final.

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

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

If you received employer-provided adoption benefits in

the combined total of the amounts on line 22 of all the

2009 in connection with the adoption of a foreign child and

Forms 8839. The amount on line 25 of that form should be

the adoption did not become final by the end of 2009, you

the combined total of the amounts on line 24.

must include the benefits in the total entered on Form 1040,

line 7, or Form 1040NR, line 8. Also, enter “AB” (adoption

Column (c)

benefits) on the dotted line next to Form 1040, line 7, or

A child is disabled if the child is physically or mentally

Form 1040NR, line 8. If the adoption becomes final in a later

unable to take care of himself or herself.

year, you may be able to exclude the benefits from your

income in that year.

Column (d)

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

Exclusion of prior year benefits. If you received

following statements are true.

employer-provided adoption benefits before 2009 in

connection with the adoption of a foreign child and the

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

adoption became final in 2009, you may be able to exclude

or its possessions at the time the adoption process began.

part or all of those benefits from your 2009 income. To find

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

out if you can, complete the worksheet on page 4. You also

determined that the child cannot or should not be returned to

must use the worksheet to complete Form 8839, Part III,

his or her parents’ home.

and to figure any taxable benefits to enter on Form 8839,

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

line 31.

adopted unless assistance is provided to the adoptive

parents. Factors used by states to make this determination

If the adoption of more than one foreign child became

include:

final in 2009, complete lines 1 through 3 of the worksheet on

a. The child’s ethnic background and age,

page 4 separately for each foreign child and use the

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

combined totals to complete lines 4 through 9 of the

group, and

worksheet.

c. Whether the child has a medical condition or a

Column (f)

physical, mental, or emotional handicap.

Enter the child’s identifying number. This can be a social

You may be able to claim a credit or exclusion for the

security number (SSN), an adoption taxpayer identification

adoption of a child with special needs even if you did not

number (ATIN), or an individual taxpayer identification

have any qualified adoption expenses. See line 24 and the

number (ITIN).

instructions for line 5.

Enter the child’s SSN if the child has an SSN or you will

If you check the box in column (d), indicating the

be able to get an SSN in time to file your tax return. Apply

child has special needs, be sure to keep evidence of

for an SSN using Form SS-5.

the state’s determination in your records.

CAUTION

If you are in the process of adopting a child who is a U.S.

Column (e)

citizen or resident alien but you cannot get an SSN for the

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

child in time to file your return, apply for an ATIN using Form

resident of the United States or its possessions at the time

W-7A. However, if the child is not a U.S. citizen or resident

the adoption process began.

alien, apply instead for an ITIN using Form W-7.

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Instructions For Form 8839 - 2009 Page 3

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