Instructions For Form 8839 - 2010 (Page 4 of 8) in pdf

income limitation (MAGI phaseout range) for 2006 began at

4. A document signed by a hospital official authorizing

$164,410 and ended at $204,410. Because Steve’s MAGI

the release of a newborn child from the hospital to the

for 2006 was greater than $204,410, Steve’s credit for 2006

taxpayer for legal adoption.

is permanently disallowed. Steve can neither claim the credit

5. A court document (a copy showing official seal),

on his 2006 return nor carry forward the credit into later

ordering or approving the placement of a child with the

years.

taxpayer for legal adoption.

6. An original affidavit or notarized statement signed

The following table shows the maximum dollar limitation

under penalties of perjury from an adoption attorney,

and modified adjusted gross income phaseout range for the

government official, or other authorized person, stating that

previous five years.

the signer:

a. Placed or is placing a child with the taxpayer for legal

Prior Year Credit Limitations

adoption, or

b. Is facilitating the adoption process for the taxpayer in

Year

Maximum Tax

MAGI Phaseout

an official capacity, with a description of the actions taken to

Credit

Range

facilitate the process.

2010

$13,170

$182,520 – $222,520

Domestic and foreign adoptions that have been

2009

$12,150

$182,180 – $222,180

finalized. For domestic adoptions finalized in 2010 or

2008

$11,650

$174,730 – $214,730

before, and foreign adoptions finalized in 2010, check the

box in column (g) and attach one or more of the following

2007

$11,390

$170,820 – $210,820

documents:

2006

$10,960

$164,410 – $204,410

1. For a domestic or foreign adoption finalized in the

2005

$10,630

$159,450 – $199,450

United States, the adoption order or decree (a copy showing

official seal).

2. For an adoption governed by the Hague Convention

Documentation required for refundable credit

and finalized in another country:

carryforward. You must provide the required

a. The Hague Adoption Certificate (Immigrating Child),

documentation to have your claim for the refundable credit

b. The IH-3 visa, or

carryforward processed. See Carryforward documentation

c. A foreign adoption decree (a copy showing official

requirements on this page. You must also complete Part I,

seal) translated into English.

line 1 for each eligible child to document the carryforward.

3. For a foreign adoption from a country that is not party

See Carryforward From Prior Year on page 5.

to the Hague Convention:

a. A foreign adoption decree (a copy showing official

seal) translated into English or

Specific Instructions

b. An IR-2 or IR-3 visa.

Part I—Information About Your

Adoption of child with special needs. For adoption of

a child with special needs, in addition to the requirements

Eligible Child or Children

above, you must check the box in column (d) and attach a

copy of the state determination of special needs to your

Line 1

income tax return.

Complete all columns that apply to the eligible child you

For these purposes, an order or decree (a copy showing

adopted or tried to adopt and attach the appropriate

official seal) must include information establishing that the

documentation. If you do not give correct or complete

taxpayer’s adoption of the eligible child has been finalized

information and attach the appropriate documentation, your

and the date it was finalized. A special needs determination

credit and any exclusion may be disallowed.

must include information establishing that the state has

Documentation requirements. You must provide at least

made a determination of special needs for the eligible child.

one of the documents described below to support your claim

Carryforward documentation requirements. If you are

for each eligible child on line 1. Attach the documents to

filing Form 8839 only to claim the credit for a carryforward

Form 8839 and file with your income tax return. Copies are

from a previous year (2005 – 2009), you must attach

acceptable unless otherwise specified. You may redact

documentation to support your claim for the credit

sensitive personal information from an adoption order or

carryforward. If the adoption was finalized in 2010 or earlier,

decree or from a special needs determination; however, the

attach one or more of the documents listed under Domestic

IRS may require you to provide an unredacted copy at a

and foreign adoptions that have been finalized, earlier. If the

later date.

adoption has not been finalized, attach one or more of the

Be sure to write your name and social security number on

documents listed under Domestic adoptions that have not

each document. Because of these documentation

been finalized, earlier.

requirements, you must file your income tax return and Form

8839 by paper only. You cannot file electronically.

If this is the first year that you are filing Form 8839 to

claim the credit carryforward, you must amend prior

Domestic adoptions that have not been finalized. For

year returns. See Amending prior year returns under

CAUTION

a domestic adoption that was not finalized in 2010 or earlier,

Carryforward From Prior Years (2005 – 2009) on page 3.

attach one or more of the following documents.

Attempted Adoptions

1. An adoption taxpayer identification number, obtained

by the taxpayer for the child, included on the taxpayer’s

If you made more than one attempt to adopt one eligible

income tax return (instead of attaching a document).

child, combine the amounts you spent and complete only

2. A home study completed by an authorized placement

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

agency.

the “Child 2” or “Child 3” line. Complete the “Child 2” or

3. A placement agreement with an authorized placement

“Child 3” lines only if you adopted or tried to adopt two or

agency.

three eligible children.

-4-

Instructions For Form 8839 - 2010 Page 4

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