Instructions For Form 8839 2008 printable pdf download

2 0 08

Department of the Treasury

Internal Revenue Service

Instructions for Form 8839

Qualified Adoption Expenses

Definitions

General Instructions

Eligible Child

Purpose of Form

An eligible child is:

•

Use Form 8839 to figure the amount of your adoption credit

Any child under age 18. If the child turned 18 during the

and any employer-provided adoption benefits you can

year, the child is an eligible child for the part of the year he

exclude from your income. You can claim both the credit

or she was under age 18.

•

and the exclusion for expenses of adopting an eligible child.

Any disabled person physically or mentally unable to take

But, you cannot claim both for the same expenses.

care of himself or herself.

If you and another person (other than your spouse if

Adoption credit. Use Form 8839, Part II, to figure the

filing jointly) adopted or tried to adopt an eligible

amount of adoption credit you can take on Form 1040, line

child, see the instructions for line 2 on page 3

CAUTION

53, or Form 1040NR, line 48. You may be able to take this

(or line 19 on page 5, if applicable) before completing Part II

credit if any of the following statements are true.

(or Part III).

1. You paid qualified adoption expenses in:

Qualified Adoption Expenses

a. 2007 and the adoption was not final at the end of

2007, or

Qualified adoption expenses are reasonable and necessary

b. 2008 and the adoption became final in or before 2008.

expenses directly related to, and for the principal purpose of,

2. You adopted a child with special needs and the

the legal adoption of an eligible child.

adoption became final in 2008. (In this case, you may be

Qualified adoption expenses include:

able to take the credit even if you did not pay any qualified

•

Adoption fees,

adoption expenses.)

•

Attorney fees,

•

3. You paid expenses after 1996 in connection with the

Court costs,

•

adoption of an eligible foreign child and the adoption

Travel expenses (including meals and lodging) while

became final in 2008. See the instructions for line 1, column

away from home, and

•

(e), that begin on page 2.

Re-adoption expenses relating to the adoption of a foreign

4. You have a carryforward of an adoption credit from a

child.

prior year.

Qualified adoption expenses do not include expenses:

•

For which you received funds under any state, local, or

federal program,

Income exclusion for employer-provided adoption

•

That violate state or federal law,

benefits. Use Form 8839, Part III, to figure the amount of

•

For carrying out a surrogate parenting arrangement,

employer-provided adoption benefits you can exclude from

•

For the adoption of your spouse’s child,

your income on Form 1040, line 7, or Form 1040NR, line 8.

•

Paid or reimbursed by your employer or any other person

You may be able to exclude these benefits from income if

or organization,

your employer had a qualified adoption assistance program

•

Paid before 1997, or

(see Employer-Provided Adoption Benefits on this page)

•

Allowed as a credit or deduction under any other provision

and any of the following statements are true.

of federal income tax law.

•

You received employer-provided adoption benefits in

2008. However, special rules apply for benefits received in

Employer-Provided Adoption Benefits

connection with the adoption of an eligible foreign child. See

Employer-provided adoption benefits are amounts your

the instructions for line 1, column (e), that begin on page 2.

employer paid directly to either you or a third party for

•

You adopted a child with special needs and the adoption

qualified adoption expenses under a qualified adoption

became final in 2008.

assistance program. Generally, a qualified adoption

•

You received employer-provided adoption benefits after

assistance program is a separate written plan set up by an

1996 in connection with the adoption of an eligible foreign

employer to provide adoption assistance to its employees.

child and the adoption became final in 2008. See the

For more details, see Pub. 15-B, Employer’s Tax Guide to

instructions for line 1, column (e), that begin on

Fringe Benefits.

page 2.

Employer-provided adoption benefits should be shown in

box 12 of your Form(s) W-2 with code T. Your salary may

You must complete Form 8839, Part III, before you can

have been reduced to pay these benefits. You may also be

figure the credit, if any, in Part II.

able to exclude amounts not shown in box 12 of your Form

W-2 if all of the following apply.

•

You cannot exclude employer-provided adoption

You adopted a child with special needs. See the

benefits if your employer is an S corporation in which

instructions for line 1, column (d), on page 2 for the

you own more than 2% of the stock or stock with

definition of a child with special needs.

CAUTION

•

more than 2% of the voting power.

The adoption became final in 2008.

Cat. No. 23077T

Instructions For Form 8839 2008

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