Instructions For Form 8839 - 2009 Page 6

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Modified Adjusted Gross Income (AGI) Worksheet—Line 26
Keep for Your Records
Before you begin:
If you file Form 1040, complete lines 8a through 21, 23 through 32, and 36 if they apply.
If you file Form 1040NR, complete lines 9a through 21, 24 through 31, and 34 if they apply.
1. Enter the amount you would enter on line 7 of Form 1040 or line 8 of Form 1040NR 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
1040NR filers, enter the total of lines 9a, 10a, 11 through 15, 16b, 17b, and 18 through 21 . . . . . . . . . . . . . . . .
3.
4. Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Form 1040 filers, enter the total of lines 23 through 32, and any write-in adjustments entered on the dotted line
next to line 36. Form 1040NR filers, enter the total of lines 24 through 31 and any write-in adjustments entered on
the dotted line next to line 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 45 and 50, Form 2555-EZ, line 18, and Form 4563, line 15, and
Any exclusion of income from Puerto Rico.
Form 1040NR filers, enter on Form 8839, line 26, the amount from line 6 above.
Line 18—Credit Carryforward to 2010
Line 26
If Form 8839, line 17, is smaller than line 14, you may have
Use the worksheet above to figure your modified adjusted
an unused credit to carry forward to the next 5 years or until
gross income.
used, whichever comes first. Use the worksheet on page 5
Your modified adjusted gross income (AGI) for the
to figure the amount of your credit carryforward. If you have
!
adoption credit may not be the same as the modified
any unused credit to carry forward to 2010, be sure you
AGI figured in the worksheet above. If you are taking
CAUTION
keep the worksheet. You will need it to figure your credit for
the credit, be sure to read the instructions for line 8 on page
2010.
5 before you enter an amount on that line.
Part III—Employer-Provided
Paperwork Reduction Act Notice. We ask for the
Adoption Benefits
information on this form to carry out the Internal Revenue
Line 19
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
The maximum amount that can be excluded from income for
with these laws and to allow us to figure and collect the right
employer-provided adoption benefits is $12,150 per child. If
amount of tax.
you and another person (other than your spouse if filing
You are not required to provide the information requested
jointly) each received employer-provided adoption benefits
on a form that is subject to the Paperwork Reduction Act
in connection with the adoption of the same eligible child,
unless the form displays a valid OMB control number. Books
the $12,150 limit must be divided between the two of you.
or records relating to a form or its instructions must be
You can divide it in any way you both agree. Cross out the
retained as long as their contents may become material in
preprinted entry on line 19 and enter above line 19 your
the administration of any Internal Revenue law. Generally,
share of the $12,150 limit for that child.
tax returns and return information are confidential, as
Line 20
required by Internal Revenue Code section 6103.
The average time and expenses required to complete
If you received employer-provided adoption benefits in a
and file this form will vary depending on individual
prior year for the same child, enter on line 20 the total of the
circumstances. For the estimated averages, see the
amounts shown on lines 20 and 24 of the last Form 8839
instructions for your income tax return.
you filed for the child.
If you have suggestions for making this form simpler, we
Special rules apply if the prior year benefits were
would be happy to hear from you. See the instructions for
!
received in connection with the adoption of a foreign
your income tax return.
child and the adoption became final in 2009. See
CAUTION
Exclusion of prior year benefits on page 3.
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