Instructions For Form 8839 - 2003 Page 3
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5Line 2 of the worksheet. The maximum amount of
Exclusion of Prior Year Benefits Worksheet
employer-provided adoption benefits received after 1996
(keep for your records)
and before 2002 that can be excluded from income is
$5,000. If you and another person (other than your
1.
Enter the total 1997 through 2001
spouse if filing jointly) each received employer-provided
employer-provided adoption benefits you
adoption benefits to adopt the same child, the $5,000
received for the adoption of the foreign child.
1.
limit must be divided between the two of you. You may
2.
Enter $5,000. If you and another person (other
divide it in any way you both agree. Enter your share of
than your spouse if filing jointly) each received
the $5,000 limit on line 2 of the worksheet on this page.
employer-provided adoption benefits after 1996
Line 6 of the worksheet. The maximum amount of
and before 2002 to adopt the same child, see
employer-provided adoption benefits that can be
instructions . . . . . . . . . . . . . . . . . . . . . . .
2.
excluded from income is $10,160 per child (including up
3.
Enter the smaller of line 1 or line 2 . . . . . . .
3.
to $5,000 of benefits received after 1996 and before
4.
Enter the total 2002 and 2003
2002). If you and another person (other than your spouse
employer-provided adoption benefits you
if filing jointly) each received employer-provided adoption
received for the adoption of the foreign child.
4.
benefits to adopt the same child, the $10,160 limit must
5.
Add lines 3 and 4 . . . . . . . . . . . . . . . . . . .
5.
be divided between the two of you. You may divide it in
any way you both agree. Enter your share of the $10,160
6.
Enter $10,160. If you and another person
limit on line 6 of the worksheet on this page.
(other than your spouse if filing jointly) each
received employer-provided adoption benefits
Column (f)
in 2002 or 2003 to adopt the same child, see
instructions . . . . . . . . . . . . . . . . . . . . . . .
6.
Enter the child’s identifying number. This may be a social
security number (SSN), an adoption taxpayer
7.
Enter the smaller of line 5 or line 6 here and on
Form 8839, line 19. If necessary, cross out the
identification number (ATIN), or an individual taxpayer
preprinted amount on line 19 and enter the
identification number (ITIN).
result above the preprinted amount . . . . . . .
7.
To get an —
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SSN, use Form SS-5.
Next:
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ATIN, use Form W-7A.
•
•
Enter zero on Form 8839, line 20.
ITIN, use Form W-7.
•
Enter the amount from line 7 above on Form
8839, line 21.
Part II—Adoption Credit
•
On Form 8839, line 22, enter the total
amount of employer-provided adoption benefits
received in 1997 through 2003. On the dotted
Line 2
line next to line 22, enter “PYAB” and the total
amount of benefits you received in 1997
The maximum adoption credit is $10,160 per child. If you
through 2002.
and another person (other than your spouse if filing
•
Complete Form 8839 through line 30. Then,
jointly) each paid qualified adoption expenses to adopt
complete lines 8 through 13 below to figure the
the same child, the $10,160 limit must be divided
amount of any prior year benefits you may
between the two of you. You may divide it in any way you
exclude and the taxable benefits, if any, to
enter on Form 8839, line 31.
both agree. Cross out the preprinted entry on line 2 and
enter above line 2 your share of the $10,160 limit for that
8.
Is the amount on your 2003 Form 8839, line 30,
child.
less than the amount on Form 8839, line 23?
Line 3
❏ No. Go to line 11.
❏ Yes. Subtract line 30 from line 23 . . . . . . .
Did you file Form 8839 for a prior year in connection with
8.
the adoption of the same child?
9.
Enter the total 1997 through 2002
employer-provided adoption benefits included
on Form 8839, line 22, for all children . . . . . .
9.
No.
Enter -0- on line 3.
10. Taxable benefits. Subtract line 9 from line 8. If
Yes. If you filed Form 8839 in any year from 1998 through
zero or less, enter -0-. Enter the result here and
2002, enter the total of the amounts shown for the child
on Form 8839, line 31. If more than zero, also
on lines 3 and 6 of the last form you filed. Otherwise,
include this amount on line 7 of Form 1040 or
enter the amount shown for the child on line 4 of your
1040A. On the dotted line next to line 7, enter
1997 Form 8839.
“AB.” . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the amount from Form 8839,
Line 5
line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the total 2003 employer-provided
Special rules apply if you paid expenses in
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adoption benefits included on Form 8839, line
connection with the adoption of an eligible foreign
22, for all children . . . . . . . . . . . . . . . . . . . 12.
child. See the instructions for line 1, column (e),
CAUTION
13. Prior year excluded benefits. Subtract line 12
that begin on page 2 for details.
from line 11. If zero or less, stop; you cannot
Enter on line 5 the total qualified adoption expenses
exclude any of your prior year benefits . . . . . 13.
you paid in:
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Next. Figure the total you would enter on line 7 of Form 1040 or
2002 if the adoption was not final by the end of 2003.
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1040A before you exclude the amount from line 13 above.
2002 and 2003 if the adoption became final in 2003.
Then, subtract the amount from line 13 above from that total.
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2003 if the adoption became final before 2003.
Enter the result on line 7 of Form 1040 or 1040A. On the line
But, if you adopted a child with special needs and the
next to line 7, enter “PYAB” and the amount from line 13 above.
adoption became final in 2003, enter $10,160 on line 5.
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