Instructions For Form 8839 - 2003
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Department of the Treasury
Internal Revenue Service
Instructions for Form 8839
Qualified Adoption Expenses
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Any disabled person physically or mentally unable to
General Instructions
take care of himself or herself.
A Change To Note
If you and another person (other than your
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spouse if filing jointly) adopted or tried to adopt an
Child with special needs. If you adopted a child with
eligible child, see the instructions for line 2 on
CAUTION
special needs and the adoption became final in 2003,
page 3 (or line 19 on page 4 if applicable) before
you may be able to take a credit of up to $10,160 per
completing Part II (or Part III).
child regardless of the amount of your expenses. See the
instructions for line 1, column (d), on page 2, for the
Employer-Provided Adoption Benefits
definition of a child with special needs. You may also be
Employer-provided adoption benefits are amounts your
able to exclude from your income up to $10,160 for each
employer paid directly to either you or a third party for
child with special needs regardless of the amount of
qualified adoption expenses under a qualified adoption
employer-provided adoption benefits you received. But
assistance program. Generally, a qualified adoption
your employer must have had a qualified adoption
assistance program is a separate written plan set up by
assistance program. See Employer-Provided Adoption
an employer to provide adoption assistance to its
Benefits on this page.
employees. For more details, see Pub. 968, Tax Benefits
for Adoption.
Purpose of Form
Employer-provided adoption benefits should be shown
Use Form 8839 to figure the amount of your adoption
in box 12 of your Form(s) W-2 with a code T. Your salary
credit and any employer-provided adoption benefits you
may have been reduced to pay these benefits. You may
may exclude from your income. You may be able to take
also be able to exclude amounts not shown in box 12 of
the credit if you paid qualified adoption expenses in:
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your Form W-2 if all of the following apply.
2002 or
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You adopted a child with special needs. See the
2003 and the adoption became final in or before 2003.
instructions for line 1, column (d), on page 2 for the
You may also be able to take the credit if:
definition of a child with special needs.
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•
You adopted a child with special needs and the
The adoption became final in 2003.
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adoption became final in 2003.
Your employer had a qualified adoption assistance
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You paid expenses after 1996 in connection with the
program as described above.
adoption of an eligible foreign child and the adoption
Qualified Adoption Expenses
became final in 2003. See the instructions for line 1,
column (e), that begin on page 2.
Qualified adoption expenses are reasonable and
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You have a carryforward of an adoption credit from a
necessary expenses directly related to, and for the
prior year.
principal purpose of, the legal adoption of an eligible
child.
Use Part III of Form 8839 to figure the amount of any
employer-provided adoption benefits you may exclude
Qualified adoption expenses include:
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Adoption fees.
from your income on line 7 of Form 1040 or 1040A if your
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Attorney fees.
employer had a qualified adoption assistance program
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Court costs.
(see Employer-Provided Adoption Benefits on this
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page) and any of the following apply.
Travel expenses (including meals and lodging) while
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away from home.
You received employer-provided adoption benefits in
2003. However, special rules apply for benefits received
Qualified adoption expenses do not include
in connection with the adoption of an eligible foreign
expenses:
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child. See the instructions for line 1, column (e), that
For which you received funds under any state, local, or
begin on page 2.
Federal program.
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You adopted a child with special needs and the
That violate state or Federal law.
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adoption became final in 2003.
For carrying out a surrogate parenting arrangement.
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You received employer-provided adoption benefits
For the adoption of your spouse’s child.
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after 1996 in connection with the adoption of an eligible
Paid or reimbursed by your employer or any other
foreign child and the adoption became final in 2003. See
person or organization.
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the instructions for line 1, column (e), that begin on
Paid before 1997.
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page 2.
Allowed as a credit or deduction under any other
provision of Federal income tax law.
You must complete Part III of Form 8839 before you
can figure the credit, if any, in Part II.
Who Can Take the Adoption Credit or
Definitions
Exclude Employer-Provided Adoption
Benefits?
Eligible Child
You may be able to take the credit or exclusion if all
An eligible child is:
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three of the following apply.
Any child under age 18. If the child turned 18 during
the year, the child is an eligible child for the part of the
1. Your filing status is single, head of household,
year he or she was under age 18.
qualifying widow(er), or married filing jointly. If your filing
Cat. No. 23077T
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