Instructions For Form 8839 Draft - Qualified Adoption Expenses - 2011 Page 7
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7Benefits. This requirement applies whether or not you
Your modified adjusted gross income (AGI) for the
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received any employer-provided adoption benefits under this
adoption credit may not be the same as the modified
plan.
AGI figured in the worksheet on page 6. If you are
CAUTION
taking the credit, be sure to read the instructions for line 7
If your employer has no qualified adoption assistance
on page 6 before you enter an amount on that line.
program, you must enter the smaller of line 15 or line 16.
Line 19
Use the worksheet on page 6 to figure your modified
adjusted gross income.
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Form 8839 (2011)
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