Instructions For Form 8839 2008 (Page 2 of 6) in pdf

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Your employer had a qualified adoption assistance

If you filed Form 8839 for a prior year in connection

program as described on page one.

with this adoption, enter your 2008 information on

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

CAUTION

the prior year.

Who Can Take the Adoption Credit or

Exclude Employer-Provided Adoption

More Than Two Eligible Children

If you adopted or tried to adopt more than two eligible

Benefits?

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

You may be able to take the credit or exclusion if all three of

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

the following statements are true.

Caution below line 1.

1. Your filing status is single, head of household,

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

qualifying widow(er), or married filing jointly. If your filing

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

status is married filing separately, see Married Persons

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

Filing Separate Returns below.

amounts on line 6 of all the Forms 8839.

2. Your modified AGI is less than $214,730 or you have

a carryforward of an adoption credit from a prior year. To

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

figure your modified AGI, see the instructions for line 8 on

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

page 3 (for the credit) or line 26 on page 6 (for the

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

exclusion).

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

3. You report the required information about the eligible

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

child in Part l.

the combined total of the amounts on line 24.

Column (c)

Married Persons Filing Separate Returns

A child is disabled if the child is physically or mentally

You may be able to take the credit or exclusion if all of the

unable to take care of himself or herself.

following apply.

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Statements (2) and (3) above under Who Can Take the

Column (d)

Adoption Credit or Exclude Employer-Provided Adoption

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

Benefits are true.

•

following statements are true.

You lived apart from your spouse during the last 6 months

of 2008.

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

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The eligible child lived in your home more than half of

or its possessions at the time the adoption process began.

2008.

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

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You provided over half the cost of keeping up your home.

determined that the child cannot or should not be returned to

his or her parents’ home.

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

adopted unless assistance is provided to the adoptive

Specific Instructions

parents. Factors used by states to make this determination

include:

Part I—Information About Your

a. The child’s ethnic background and age,

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

Eligible Child or Children

group, and

c. Whether the child has a medical condition or a

Line 1

physical, mental, or emotional handicap.

Complete all columns that apply to the eligible child you

adopted or tried to adopt. If you do not give correct or

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

complete information, your credit and any exclusion may be

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

disallowed.

have any qualified adoption expenses. See line 24 and the

instructions for line 5.

If you cannot give complete information about an eligible

child you tried to adopt in 2007 because the adoption was

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

either unsuccessful or was not final by the end of 2008,

child has special needs, be sure to keep evidence of

complete the entries that you can on line 1. Enter “See

the state’s determination in your records.

CAUTION

Attached Statement” in the columns for which you do not

have the information. Then attach a statement to your

Column (e)

return, providing the name and address of any agency or

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

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

adoption. Be sure to write your name and social security

resident of the United States or its possessions at the time

number on the statement.

the adoption process began.

Special rules. If you paid qualified adoption expenses after

Child 1 or Child 2

1996 in connection with the adoption of a foreign child and

If you made more than one attempt to adopt one eligible

the adoption became final in 2008, you can use the total

child, combine the amounts you spent and complete only

expenses paid after 1996 in determining the amount to enter

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

on line 5. But you cannot include more than $5,000 of

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

expenses paid before 2002 in determining the total. If you

adopted or tried to adopt two eligible children.

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

each paid qualified adoption expenses to adopt the same

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

child, the total qualified expenses (including those subject to

unsuccessful attempt to adopt a child and later successfully

the $5,000 limit) must be divided between the two of you.

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

You can divide it in any way you both agree.

because you made more than one attempt to adopt one

eligible child.

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Instructions For Form 8839 2008 Page 2

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