Instructions For Form 8839 Draft - 2009 Page 5
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6Credit Carryforward Worksheet—Line 18
Keep for Your Records
1. Enter the amount from Form 8839, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
Did you use the Credit Carryforward Worksheet in the 2008 Form 8839 instructions?
❏ No. Skip lines 2 through 6. Enter the amount from line 1 above on line 7.
❏ Yes. Have that worksheet handy and go to line 2.
2. Enter any 2004 credit carryforward (line 12 of your 2008 worksheet) . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Enter any 2005 credit carryforward (line 14 of your 2008 worksheet) . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter any 2006 credit carryforward (line 16 of your 2008 worksheet) . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Enter any 2007 credit carryforward (line 18 of your 2008 worksheet) . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Enter any 2008 credit carryforward (line 20 of your 2008 worksheet) . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Add lines 1 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Enter the amount from Form 8839, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Did you enter an amount on line 2, 3, 4, 5, or 6 above?
❏ No. Enter the amount from line 9 on lines 20 and 23 below; skip all the other lines.
❏ Yes. Continue to line 10.
10. Subtract line 8 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11. Subtract line 2 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12. 2005 credit carryforward to 2010. Subtract line 11 from line 3. If zero or less, enter -0- . . . . . . . .
12.
13. Subtract line 3 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.
14. 2006 credit carryforward to 2010. Subtract line 13 from line 4. If zero or less, enter -0- . . . . . . . .
14.
15. Subtract line 4 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
16. 2007 credit carryforward to 2010. Subtract line 15 from line 5. If zero or less, enter -0- . . . . . . . .
16.
17. Subtract line 5 from line 15. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.
18. 2008 credit carryforward to 2010. Subtract line 17 from line 6. If zero or less, enter -0- . . . . . . . .
18.
19. Add lines 10, 12, 14, 16, and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19.
20. 2009 credit carryforward to 2010. Subtract line 19 from line 9. If zero or less, enter -0- . . . . . . . .
20.
21. Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21.
22. Enter the amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
23. Total credit carryforward to 2010. Subtract line 22 from line 21 . . . . . . . . . . . . . . . . . . . . . . . . .
23.
Special needs adoption. If you adopted a child with
However, the adoption attempt is unsuccessful. Enter
special needs and the adoption became final in 2009, enter
$3,000 on line 5. The $2,000 paid in 2009 may qualify in
on line 5:
2010.
•
$12,150, minus
Line 8
•
Any qualified adoption expenses you used to figure any
Use the following chart to find your modified adjusted gross
adoption credit you claimed for the same child in a prior
income to enter on line 8.
year. This is the amount you entered on line 3 of Form 8839
for this child.
IF you file. . .
THEN enter on line 8 the amount from. . .
If you did not claim any adoption credit for the child in a
Form 1040
Form 1040, line 38, increased by the total of
prior year, enter $12,150 on line 5 even if your qualified
any:
adoption expenses for the child were less than $12,150 (and
•
Exclusion of income from Puerto Rico and
even if you did not have any qualified adoption expenses for
•
Amounts from –
this child).
•
Form 2555, lines 45 and 50,
Unsuccessful adoption. If you paid qualified adoption
•
Form 2555-EZ, line 18, and
expenses in an attempt to adopt a child and the attempt was
•
Form 4563, line 15.
unsuccessful, treat those expenses in the same manner as
expenses you paid for adoptions not final by the end of the
Form 1040NR
Form 1040NR, line 36.
year.
Example. You paid $3,000 of qualifying adoption
expenses in 2008 in an attempt to adopt a child. You paid
$2,000 in qualified adoption expenses early in 2009.
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