Instructions For Form 8839 Draft - 2009 (Page 3 of 6) in pdf

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

3. The state has determined that the child will not be

adopted unless assistance is provided to the adoptive

parents. Factors used by states to make this determination

include:

Specific Instructions

a. The child’s ethnic background and age,

b. Whether the child is a member of a minority or sibling

group, and

Part I—Information About Your

c. Whether the child has a medical condition or a

physical, mental, or emotional handicap.

Eligible Child or Children

Line 1

You may be able to claim a credit or exclusion for the

adoption of a child with special needs even if you did not

Complete all columns that apply to the eligible child you

have any qualified adoption expenses. See line 24 and the

adopted or tried to adopt. If you do not give correct or

instructions for line 5.

complete information, your credit and any exclusion may be

disallowed.

If you check the box in column (d), indicating the

If you cannot give complete information about an eligible

child has special needs, be sure to keep evidence of

child you tried to adopt in 2008 because the adoption was

the state’s determination in your records.

CAUTION

either unsuccessful or was not final by the end of 2009,

complete the entries that you can on line 1. Enter “See

Column (e)

Attached Statement” in the columns for which you do not

A child is a foreign child if he or she was not a citizen or

have the information. Then attach a statement to your

resident of the United States or its possessions at the time

return, providing the name and address of any agency or

the adoption process began.

agent (such as an attorney) that assisted in the attempted

adoption. Be sure to write your name and social security

Special rules. If you paid qualified adoption expenses in

number on the statement.

2009 or any prior year in connection with the adoption of a

foreign child and the adoption became final in 2009, you can

Child 1 or Child 2

use the total expenses you paid in 2009 and all prior years

If you made more than one attempt to adopt one eligible

in determining the amount to enter on line 5. If you and

child, combine the amounts you spent and complete only

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

the “Child 1” line. Do not report the additional attempt(s) on

paid qualified adoption expenses to adopt the same child,

the “Child 2” line. Complete the “Child 2” line only if you

the total qualified expenses must be divided between the

adopted or tried to adopt two eligible children.

two of you. You can divide it in any way you both agree.

Example. You planned to adopt one child. You had one

If the adoption did not become final by the end of 2009,

unsuccessful attempt to adopt a child and later successfully

you cannot take the adoption credit for that child in 2009. If

adopted a different child. Complete only the “Child 1” line

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

because you made more than one attempt to adopt one

to take a credit for the expenses in that year.

eligible child.

For the rules to determine when a foreign adoption is

If you filed Form 8839 for a prior year in connection

treated as final, see When the adoption is final under When

with this adoption, enter your 2009 information on

To Take the Credit or Exclusion on page 2.

the same line (Child 1 or Child 2) that you used in

CAUTION

the prior year.

If you received employer-provided adoption benefits in

2009 in connection with the adoption of a foreign child and

More Than Two Eligible Children

the adoption did not become final by the end of 2009, you

If you adopted or tried to adopt more than two eligible

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

children, fill in and attach as many Forms 8839 as you need

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

to list them. Also, enter “See Attached” to the right of the

benefits) on the dotted line next to Form 1040, line 7, or

Caution below line 1.

Form 1040NR, line 8. If the adoption becomes final in a later

For Part II, fill in lines 2 through 6 for each child. But fill in

year, you may be able to exclude the benefits from your

lines 7 through 18 on only one Form 8839. The amount on

income in that year.

line 7 of that Form 8839 should be the combined total of the

Exclusion of prior year benefits. If you received

amounts on line 6 of all the Forms 8839.

employer-provided adoption benefits before 2009 in

For Part III, fill in lines 19 through 22 and 24 for each

connection with the adoption of a foreign child and the

child. But fill in lines 23 and 25 through 31 on only one Form

adoption became final in 2009, you may be able to exclude

8839. The amount on line 23 of that Form 8839 should be

part or all of those benefits from your 2009 income. To find

the combined total of the amounts on line 22 of all the

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

Forms 8839. The amount on line 25 of that form should be

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

the combined total of the amounts on line 24.

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

line 31.

Column (c)

If the adoption of more than one foreign child became

A child is disabled if the child is physically or mentally

final in 2009, complete lines 1 through 3 of the worksheet on

unable to take care of himself or herself.

page 4 separately for each foreign child and use the

Column (d)

combined totals to complete lines 4 through 9 of the

A child is a child with special needs if all three of the

worksheet.

following statements are true.

Column (f)

1. The child was a citizen or resident of the United States

or its possessions at the time the adoption process began.

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

2. A state (including the District of Columbia) has

security number (SSN), an adoption taxpayer identification

determined that the child cannot or should not be returned to

number (ATIN), or an individual taxpayer identification

his or her parents’ home.

number (ITIN).

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Instructions For Form 8839 Draft - 2009 Page 3

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