Instructions For Form 8839 - Department Of Treasury - Internal Revenue Service - 2001
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Department of the Treasury
Internal Revenue Service
Instructions for Form 8839
Qualified Adoption Expenses
Qualified adoption expenses do not include expenses:
•
General Instructions
For which you received funds under any state, local, or
Federal program.
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That violate state or Federal law.
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Purpose of Form
For carrying out a surrogate parenting arrangement.
•
For the adoption of your spouse’s child.
Use Form 8839 to figure the amount of your adoption credit.
•
Paid or reimbursed by your employer or any other person or
You may be able to take the credit if you paid qualified adoption
organization.
expenses in:
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Paid before 1997.
•
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2000 or
Allowed as a credit or deduction under any other provision of
•
Federal income tax law.
2001 and the adoption was final in or before 2001.
You may also be able to take the credit if you have an adoption
Who May Take the Adoption Credit or
credit carryforward from a prior year.
Exclude Employer-Provided Adoption
If you received any employer-provided adoption benefits
for 2001, you must use Form 8839 to figure the amount, if any,
Benefits?
of benefits you may exclude from your income on line 7 of Form
You may take the credit or exclusion if all three of the following
1040 or 1040A. You need to complete Part III of Form 8839
apply.
before you can figure the credit, if any, in Part II.
1. Your filing status is single, head of household, qualifying
widow(er) with dependent child, or married filing jointly.
Special rules apply if you paid expenses or received
However, if your filing status is married filing separately, see
!
benefits in connection with the adoption of an eligible
Married Persons Filing Separate Returns below.
foreign child. See the instructions for line 1, column (e),
CAUTION
2. Your modified AGI (adjusted gross income) is less than
for details.
$115,000. To figure your modified AGI, see the instructions for
line 8 (for the credit) or line 22 (for the exclusion).
3. You report the required information about the eligible
Definitions
child in Part l.
Eligible Child
Special rules apply if the eligible child is a foreign child.
!
An eligible child is:
See the instructions for line 1, column (e), for details.
•
CAUTION
Any child under age 18. If the child turned 18 during the
year, the child is an eligible child for the part of the year he or
she was under age 18.
Married Persons Filing Separate Returns
•
Any disabled person unable to care for himself or herself.
You may take the credit or exclusion if you meet items 2 and 3
listed above and all of the following apply.
•
You lived apart from your spouse during the last 6 months of
If you and another person adopted or tried to adopt an
!
2001.
eligible child, see the instructions for line 2 (or line 15 if
•
The eligible child lived in your home more than half of 2001.
applicable) before you enter an amount on that line.
CAUTION
•
You provided over half the cost of keeping up your home.
Employer-Provided Adoption Benefits
Line Instructions
These are amounts your employer paid directly to either you or
a third party for qualified adoption expenses. Your salary may
Line 1
have been reduced to pay for these benefits.
Employer-provided adoption benefits should be shown in box
Complete all columns that apply to the eligible child you
12 of your W-2 form(s) with a code T.
adopted or tried to adopt. If you do not give correct or complete
information, your credit and any exclusion may be disallowed.
Qualified Adoption Expenses
If you cannot give complete information because you tried to
adopt an eligible child but were unsuccessful or the adoption
These are reasonable and necessary expenses directly related
was not final by the end of 2001, complete the entries you can
to, and for the principal purpose of, the legal adoption of an
on line 1. Enter “See Page 2” in the columns for which you do
eligible child.
not have the information. Then, on the bottom of page 2, enter
the name and address of any agency or agent (such as an
Qualified adoption expenses include:
attorney) that assisted in the attempted adoption.
•
Adoption fees.
Child 1 or Child 2
•
Attorney fees.
If you made more than one attempt to adopt one eligible child,
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combine the amounts you spent and enter the total on the
Court costs.
“Child 1” line. Do not report the additional attempt(s) on the
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Travel expenses (including meals and lodging) while away
“Child 2” line. Complete the “Child 2” line only if you adopted or
from home.
tried to adopt two eligible children. If you adopted or tried to
Cat. No. 23077T
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