Instructions For Form 8839 - 2010 (Page 7 of 8) in pdf

Line 5

Line 8

Use the following chart to find your modified adjusted gross

Special rules apply if you paid expenses in

income to enter on line 8.

connection with the adoption of an eligible foreign

child. See the instructions for line 1, column (e), on

CAUTION

IF you file. . .

THEN enter on line 8 the amount from. . .

page 6 for details.

Form 1040

Form 1040, line 38, increased by the total of

Enter on line 5 the total qualified adoption expenses (as

any:

defined on page 2) you paid in:

•

Exclusion of income from Puerto Rico and

2009 if the adoption was not final by the end of 2010,

•

2009 and 2010 if the adoption became final in 2010, or

Amounts from –

•

2010 if the adoption became final before 2010.

•

Form 2555, lines 45 and 50,

•

Form 2555-EZ, line 18, and

Expenses reimbursed by your employer under a

•

Form 4563, line 15.

qualified adoption assistance program are not

qualified adoption expenses and must not be entered

CAUTION

Form 1040NR

Form 1040NR, line 37.

on line 5. See the examples following Employer-Provided

Adoption Benefits on page 2.

Line 13—Credit Carryforward

Special needs adoption. If you adopted a child with

special needs and the adoption became final in 2010, enter

If you filed Form 8839 in a previous year and have an

unused credit carryforward from 2009, that amount can be

on line 5:

•

found on line 23 of your credit carryforward worksheet on

$13,170, minus

•

page 5 of the 2009 Instructions for Form 8839.

Any qualified adoption expenses you used to figure any

adoption credit you claimed for the same child in a prior

You must attach the appropriate documentation

year. This is the amount you entered on line 3 of Form 8839

required, listed beginning on page 4 of these

for this child.

instructions, to support your claim for a credit

CAUTION

If you did not claim any adoption credit for the child in a

carryforward. If you did not previously file Form 8839, you

prior year, enter $13,170 on line 5 even if your qualified

must amend your prior years’ income tax returns. See

adoption expenses for the child were less than $13,170 (and

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

even if you did not have any qualified adoption expenses for

Part III—Employer-Provided

this child).

Unsuccessful adoption. If you paid qualified adoption

Adoption Benefits

expenses in an attempt to adopt a child and the attempt was

Line 15

unsuccessful, treat those expenses in the same manner as

expenses you paid for adoptions not final by the end of the

The maximum amount that can be excluded from income for

year. See Domestic adoptions that have not been finalized

employer-provided adoption benefits is $13,170 per child. If

under Documentation requirements on page 4.

you and another person (other than your spouse if filing

Example. You paid $3,000 of qualifying adoption

jointly) each received employer-provided adoption benefits

expenses in 2009 in an attempt to adopt a child. You paid

in connection with the adoption of the same eligible child,

$2,000 in qualified adoption expenses early in 2010.

the $13,170 limit must be divided between the two of you.

However, the adoption attempt was unsuccessful. Enter

You can divide it in any way you both agree. Cross out the

$3,000 on line 5. The $2,000 paid in 2010 may qualify in

preprinted entry on line 15 and enter above line 15 your

2011.

share of the $13,170 limit for that child.

Modified Adjusted Gross Income (AGI) Worksheet—Line 22

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 32, and 35 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 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the amount from Form 8839, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . .

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

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 32 and any write-in adjustments entered on

the dotted line next to line 35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

Form 8839, line 22.

•

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 22, the amount from line 6 above.

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