Instructions For Form 8839 Draft - Qualified Adoption Expenses

Documentation requirements. You must provide at least

IF your employer pays for

qualifying expenses under an

THEN take the

one of the documents described below to support your claim

adoption assistance program in... exclusion in....

for each eligible child on line 1. Attach the documents to

Form 8839 and file with your income tax return. Copies are

Any year

The year of the payment.

acceptable unless otherwise specified. You may redact

sensitive personal information from an adoption order or

Children with special needs. If you adopt a child with

decree or from a special needs determination; however, the

special needs you may be able to exclude up to $13,360

IRS may require you to provide an unredacted copy at a

and claim a credit for an additional $13,360 (minus any

later date.

qualified adoption expenses claimed for the same child in a

Be sure to write your name and social security number on

prior year) even if you or your employer did not pay any

each document. Because of these documentation

qualified adoption expenses. See the instructions for line 1,

requirements, you must file your income tax return and Form

column (d), on page 5 for more information.

8839 by paper only. You cannot file electronically.

Foreign child. If the eligible child is not a U.S. citizen or

Domestic adoptions that have not been finalized. For

resident, you cannot take the adoption credit or exclusion

a domestic adoption that was not finalized in 2011 or earlier,

unless the adoption becomes final. Take the credit or

attach one or more of the following documents.

exclusion as shown on the following tables.

1. An adoption taxpayer identification number, obtained

by the taxpayer for the child, included on the taxpayer’s

IF you pay

income tax return (instead of attaching a document).

qualifying expenses in...

THEN take the credit in...

2. A home study completed by an authorized placement

Any year before the year the

The year the adoption

agency.

adoption becomes final

becomes final.

3. A placement agreement with an authorized placement

agency.

The year the adoption becomes

The year the adoption

4. A document signed by a hospital official authorizing

final

becomes final.

the release of a newborn child from the hospital to the

Any year after the year the adoption The year of the payment.

taxpayer for legal adoption.

becomes final

5. A court document (a copy showing official seal),

ordering or approving the placement of a child with the

taxpayer for legal adoption.

IF your employer pays for

6. An original affidavit or notarized statement signed

qualifying expenses under an

THEN take the

under penalties of perjury from an adoption attorney,

adoption assistance program in... exclusion in....

government official, or other authorized person, stating that

Any year before the year the

The year the adoption

the signer:

adoption becomes final

becomes final.

a. Placed or is placing a child with the taxpayer for legal

adoption, or

The year the adoption becomes

The year the adoption

b. Is facilitating the adoption process for the taxpayer in

final

becomes final.

an official capacity, with a description of the actions taken to

Any year after the year the adoption The year of the payment.

facilitate the process.

becomes final

Domestic and foreign adoptions that have been

finalized. For domestic adoptions finalized in 2011 or

If your employer makes adoption assistance payments in

before, and foreign adoptions finalized in 2011, check the

a year before the adoption of a foreign child is final, you

box in column (g) and attach one or more of the following

must include the payments in your income in the year of the

documents:

payment. Then, on your return for the year the adoption

becomes final, you can make an adjustment to take the

1. For a domestic or foreign adoption finalized in the

exclusion.

United States, the adoption order or decree (a copy showing

official seal).

Your employer is not required to withhold income tax

2. For an adoption governed by the Hague Convention

on payments for qualifying expenses under an

and finalized in another country:

adoption assistance program. If you must include the

CAUTION

a. The Hague Adoption Certificate (Immigrating Child),

payments in income in the year paid because your adoption

b. The IH-3 visa, or

of a foreign child is not final, your withholding may not be

c. A foreign adoption decree (a copy showing official

enough to cover the tax on those payments. You may need

seal) translated into English.

to give your employer a new Form W-4 to adjust your

3. For a foreign adoption from a country that is not party

withholding or make estimated tax payments to avoid a

to the Hague Convention:

penalty for underpayment of estimated tax.

a. A foreign adoption decree (a copy showing official

seal) translated into English or

b. An IR-2 or IR-3 visa.

Specific Instructions

Adoption of child with special needs. For adoption of

a child with special needs, in addition to the requirements

Part I—Information About Your

above, you must check the box in column (d) and attach a

Eligible Child or Children

copy of the state determination of special needs to your

income tax return.

Line 1

For these purposes, an order or decree (a copy showing

Complete all columns that apply to the eligible child you

official seal) must include information establishing that the

adopted or tried to adopt and attach the appropriate

taxpayer’s adoption of the eligible child has been finalized

documentation. If you do not give correct or complete

and the date it was finalized. A special needs determination

information and attach the appropriate documentation, your

must include information establishing that the state has

credit and any exclusion may be disallowed.

made a determination of special needs for the eligible child.

-3-

Form 8839 (2011)

Instructions For Form 8839 Draft - Qualified Adoption Expenses - 2011 Page 3

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