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

Modified Adjusted Gross Income (AGI) Worksheet—Line 26

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 31, and 34 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 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from Form 8839, line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

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

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 31 and any

write-in adjustments entered on the dotted line next to line 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

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

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

Enter the total on Form 8839, line 26.

•

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 26, the amount from line 6 above.

Paperwork Reduction Act Notice. We ask for the

Line 20

information on this form to carry out the Internal Revenue

Use the chart below to find the amount to enter on line 20.

laws of the United States. You are required to give us the

information. We need it to ensure that you are complying

IF the last year you filed Form

THEN enter on line 20 the total

with these laws and to allow us to figure and collect the right

8839 for the child was...

of the amounts for the child

amount of tax.

from that Form 8839...

You are not required to provide the information requested

1999, 2002, 2003, 2004, 2005,

Lines 20 and 24

on a form that is subject to the Paperwork Reduction Act

2006, or 2007

unless the form displays a valid OMB control number. Books

or records relating to a form or its instructions must be

2000 or 2001

Lines 16 and 20

retained as long as their contents may become material in

1998

Lines 18 and 22

the administration of any Internal Revenue law. Generally,

tax returns and return information are confidential, as

1997

Line 15

required by Internal Revenue Code section 6103.

Special rules apply if the prior year benefits were

The average time and expenses required to complete

received in connection with the adoption of a foreign

and file this form will vary depending on individual

child and the adoption became final in 2008. See

CAUTION

circumstances. For the estimated averages, see the

Exclusion of prior year benefits on page 3.

instructions for your income tax return.

If you have suggestions for making this form simpler, we

Line 26

would be happy to hear from you. See the instructions for

Use the worksheet above to figure your modified adjusted

your income tax return.

gross income.

Your modified adjusted gross income (AGI) for the

adoption credit may not be the same as the modified

AGI figured in the worksheet above. If you are taking

CAUTION

the credit, be sure to read the instructions for line 8 on page

3 before you enter an amount on that line.

-6-

Instructions For Form 8839 2008 Page 6

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