Instructions For Form 8839 - Qualified Adoption Expenses - 2004
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Department of the Treasury
Internal Revenue Service
Instructions for Form 8839
Qualified Adoption Expenses
qualified adoption expenses under a qualified adoption
General Instructions
assistance program. Generally, a qualified adoption
assistance program is a separate written plan set up by
Purpose of Form
an employer to provide adoption assistance to its
employees. For more details, see Pub. 968, Tax Benefits
Use Form 8839 to figure the amount of your adoption
for Adoption.
credit and any employer-provided adoption benefits you
can exclude from your income. You may be able to take
Employer-provided adoption benefits should be shown
the credit if you paid qualified adoption expenses in:
in box 12 of your Form(s) W-2 with a code T. Your salary
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2003, or
may have been reduced to pay these benefits. You may
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2004 and the adoption became final in or before 2004.
also be able to exclude amounts not shown in box 12 of
your Form W-2 if all of the following apply.
You may also be able to take the credit if:
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You adopted a child with special needs. See the
You adopted a child with special needs and the
instructions for line 1, column (d), on page 2 for the
adoption became final in 2004.
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definition of a child with special needs.
You paid expenses after 1996 in connection with the
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The adoption became final in 2004.
adoption of an eligible foreign child and the adoption
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Your employer had a qualified adoption assistance
became final in 2004. See the instructions for line 1,
program as described above.
column (e), that begin on page 2.
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You have a carryforward of an adoption credit from a
Qualified Adoption Expenses
prior year.
Qualified adoption expenses are reasonable and
Use Form 8839, Part III, to figure the amount of any
necessary expenses directly related to, and for the
employer-provided adoption benefits you can exclude
principal purpose of, the legal adoption of an eligible
from your income on Form 1040 or 1040A, line 7, if your
child.
employer had a qualified adoption assistance program
(see Employer-Provided Adoption Benefits on this page)
Qualified adoption expenses include:
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and any of the following apply.
Adoption fees.
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You received employer-provided adoption benefits in
Attorney fees.
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2004. However, special rules apply for benefits received
Court costs.
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in connection with the adoption of an eligible foreign
Travel expenses (including meals and lodging) while
child. See the instructions for line 1, column (e), that
away from home.
begin on page 2.
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Qualified adoption expenses do not include expenses:
You adopted a child with special needs and the
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For which you received funds under any state, local, or
adoption became final in 2004.
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federal program.
You received employer-provided adoption benefits
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That violate state or federal law.
after 1996 in connection with the adoption of an eligible
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For carrying out a surrogate parenting arrangement.
foreign child and the adoption became final in 2004. See
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For the adoption of your spouse’s child.
the instructions for line 1, column (e), that begin on
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page 2.
Paid or reimbursed by your employer or any other
person or organization.
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You must complete Form 8839, Part III, before you
Paid before 1997.
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can figure the credit, if any, in Part II.
Allowed as a credit or deduction under any other
provision of federal income tax law.
Definitions
Who Can Take the Adoption Credit or
Eligible Child
Exclude Employer-Provided Adoption
An eligible child is:
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Any child under age 18. If the child turned 18 during
Benefits?
the year, the child is an eligible child for the part of the
You may be able to take the credit or exclusion if all three
year he or she was under age 18.
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of the following apply.
Any disabled person physically or mentally unable to
take care of himself or herself.
1. Your filing status is single, head of household,
qualifying widow(er), or married filing jointly. If your filing
If you and another person (other than your
status is married filing separately, see Married Persons
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spouse if filing jointly) adopted or tried to adopt an
Filing Separate Returns on page 2.
eligible child, see the instructions for line 2 on
CAUTION
2. Your modified AGI is less than $195,860 or you
page 3 (or line 19 on page 4 if applicable) before
have a carryforward of an adoption credit from a prior
completing Part II (or Part III).
year. To figure your modified AGI, see the instructions for
line 8 on page 4 (for the credit) or line 26 on page 5 (for
Employer-Provided Adoption Benefits
the exclusion).
Employer-provided adoption benefits are amounts your
3. You report the required information about the
employer paid directly to either you or a third party for
eligible child in Part l.
Cat. No. 23077T
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