Instructions For Form 8839 2008 (Page 3 of 6) in pdf

If the adoption did not become final by the end of 2008,

Enter on line 5 the total qualified adoption expenses (as

you cannot take the adoption credit for that child in 2008. If

defined on page 1) you paid in:

the adoption becomes final in a later year, you may be able

•

2007 if the adoption was not final by the end of 2008,

to take a credit for the expenses in that year.

•

2007 and 2008 if the adoption became final in 2008, or

To find out when a foreign adoption is treated as final,

•

2008 if the adoption became final before 2008.

see Rev. Proc. 2005-31, 2005-26 I.R.B. 1374, available at

Special needs adoption. If you adopted a child with

If you received employer-provided adoption benefits in

special needs and the adoption became final in 2008, enter

2008 in connection with the adoption of a foreign child and

the adoption did not become final by the end of 2008, you

on line 5:

must include the benefits in the total entered on Form 1040,

•

$11,650, minus

line 7, or Form 1040NR, line 8. Also, enter “AB” (adoption

•

Any qualified adoption expenses you used to figure any

benefits) next to Form 1040, line 7, or Form 1040NR, line 8.

adoption credit you claimed for the same child in a prior

If the adoption becomes final in a later year, you may be

able to exclude the benefits from your income in that year.

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

for this child.

Exclusion of prior year benefits. If you received

employer-provided adoption benefits after 1996 in

connection with the adoption of a foreign child and the

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

adoption became final in 2008, you may be able to exclude

prior year, enter $11,650 on line 5 even if your qualified

part or all of those benefits from your 2008 income. To find

adoption expenses for the child were less than $11,650 (and

out if you can, complete the worksheet on page 4. You also

even if you did not have any qualified adoption expenses for

must use the worksheet to complete Form 8839, Part III,

this child).

and to figure any taxable benefits to enter on Form 8839,

line 31.

Unsuccessful adoption. If you paid qualified adoption

If the adoption of more than one foreign child became

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

final in 2008, complete lines 1 through 7 of the worksheet on

unsuccessful, treat those expenses in the same manner as

page 4 separately for each foreign child and use the

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

combined totals to complete lines 8 through 13 of the

year.

worksheet.

Column (f)

Example. You paid $3,000 of qualifying adoption

expenses in 2007 in an attempt to adopt a child. You paid

Enter the child’s identifying number. This can be a social

$2,000 in qualified adoption expenses early in 2008.

security number (SSN), an adoption taxpayer identification

However, the adoption attempt is unsuccessful. Enter

number (ATIN), or an individual taxpayer identification

number (ITIN).

$3,000 on line 5. The $2,000 paid in 2008 may qualify in

2009.

Enter the child’s SSN if the child has an SSN or you will

be able to get an SSN in time to file your tax return. Apply

for an SSN using Form SS-5.

Line 8

If you are in the process of adopting a child who is a U.S.

citizen or resident alien but you cannot get an SSN for the

Use the following chart to find your modified adjusted gross

child in time to file your return, apply for an ATIN using Form

income to enter on line 8.

W-7A. However, if the child is not a U.S. citizen or resident

alien, apply instead for an ITIN using Form W-7.

IF you file. . .

THEN enter on line 8 the amount from. . .

Form 1040

Form 1040, line 38, increased by the total of

Part II—Adoption Credit

any:

Line 2

•

Exclusion of income from Puerto Rico and

•

The maximum adoption credit is $11,650 per child. If you

Amounts from –

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

•

Form 2555, lines 45 and 50,

each paid qualified adoption expenses to adopt the same

•

Form 2555-EZ, line 18, and

child, the $11,650 limit must be divided between the two of

•

Form 4563, line 15.

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

the preprinted entry on line 2 and enter above line 2 your

Form 1040NR

Form 1040NR, line 36.

share of the $11,650 limit for that child.

Line 3

If you filed Form 8839 in any year from 1998 through 2007,

Line 16

enter the total of the amounts shown for the child on lines 3

If you are claiming the child tax credit for 2008, include on

and 6 of the last form you filed. Otherwise, enter the amount

this line the amount from line 12 of the Line 11 Worksheet in

shown for the child on line 4 of your 1997 Form 8839.

Pub. 972.

Line 5

If you are not claiming the child tax credit for 2008,

Special rules apply if you paid expenses in

TIP

you do not need Pub. 972.

connection with the adoption of an eligible foreign

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

CAUTION

begin on page 2 for details.

-3-

Instructions For Form 8839 2008 Page 3

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