Instructions For Form 8839 - 2003 Page 4
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1
2
3
4
5Line 8
14. 2000 credit carryforward to 2004.
Subtract line 13 from line 4. If zero or
Use the following chart to find your modified adjusted
less, enter -0- . . . . . . . . . . . . . . . . . .
14.
gross income to enter on line 8.
15. Subtract line 4 from line 13. If zero or
less, enter -0- . . . . . . . . . . . . . . . . . .
15.
16. 2001 credit carryforward to 2004.
IF you file. . .
THEN enter on line 8 the amount from. . .
Subtract line 15 from line 5. If zero or
less, enter -0- . . . . . . . . . . . . . . . . . .
16.
17. Subtract line 5 from line 15. If zero or
Form 1040
Form 1040, line 35, increased by the total of
less, enter -0- . . . . . . . . . . . . . . . . . .
17.
any:
18. 2002 credit carryforward to 2004.
•
Exclusion of income from Puerto Rico
Subtract line 17 from line 6. If zero or
and
less, enter -0- . . . . . . . . . . . . . . . . . .
18.
•
19. Add lines 10, 12, 14, 16, and 18 . . . . .
19.
Amounts from –
20. 2003 credit carryforward to 2004.
•
Form 2555, lines 43 and 48.
Subtract line 19 from line 9. If zero or
•
Form 2555-EZ, line 18.
less, enter -0- . . . . . . . . . . . . . . . . . .
20.
•
21. Add lines 19 and 20 . . . . . . . . . . . . .
21.
Form 4563, line 15.
22. Enter the amount from line 10 . . . . . . .
22.
23. Total credit carryforward to 2004.
Form 1040A
Form 1040A, line 22
Subtract line 22 from line 21 . . . . . . . .
23.
Line 18 – Credit Carryforward to 2004
Part III—Employer-Provided Adoption
If line 17 of Form 8839 is smaller than line 14, you may
Benefits
have an unused credit to carry forward to the next 5
years or until used, whichever comes first. Use the
worksheet below to figure the amount of your credit
Line 19
carryforward. If you have any unused credit to carry
forward to 2004, be sure you keep the worksheet. You
The maximum amount that can be excluded from income
will need it to figure your credit for 2004.
for employer-provided adoption benefits is $10,160 per
child. If you and another person (other than your spouse
if filing jointly) each received employer-provided adoption
Credit Carryforward Worksheet
benefits in connection with the adoption of the same
(keep for your records)
eligible child, the $10,160 limit must be divided between
the two of you. You may divide it in any way you both
1. Enter the amount from Form 8839, line
12 . . . . . . . . . . . . . . . . . . . . . . . . .
1.
agree. Cross out the preprinted entry on line 19 and enter
Did you use the Credit Carryforward
above line 19 your share of the $10,160 limit for that
Worksheet in the 2002 Form 8839
child.
instructions?
❏ No. Skip lines 2 through 6. Enter the
Line 20
amount from line 1 above on line 7.
❏ Yes. Have that worksheet handy and
Did you receive employer-provided adoption benefits for
go to line 2.
a prior year in connection with the adoption of the same
child?
2. Enter any 1998 credit carryforward (line
12 of your 2002 worksheet) . . . . . . . .
2.
No.
Enter -0- on line 20.
3. Enter any 1999 credit carryforward (line
Yes.
Use the following chart to find the amount to enter on line 20.
14 of your 2002 worksheet) . . . . . . . .
3.
4. Enter any 2000 credit carryforward (line
IF the last year you received
THEN enter on line 20 the total
16 of your 2002 worksheet) . . . . . . . .
4.
benefits for was...
of the amounts from...
5. Enter any 2001 credit carryforward (line
2002
Lines 20 and 24 of your
18 of your 2002 worksheet) . . . . . . . .
5.
2002 Form 8839 for the child
6. Enter any 2002 credit carryforward (line
20 of your 2002 worksheet) . . . . . . . .
6.
2001
Lines 16 and 20 of your
2001 Form 8839 for the child
7. Add lines 1 through 6 . . . . . . . . . . . .
7.
2000
Lines 16 and 20 of your
8. Enter the amount from Form 8839, line
2000 Form 8839 for the child
18 . . . . . . . . . . . . . . . . . . . . . . . . .
8.
1999
Lines 20 and 24 of your
9. Subtract line 8 from line 7 . . . . . . . . . .
9.
1999 Form 8839 for the child
Did you enter an amount on line 2, 3, 4,
1998
Lines 18 and 22 of your
5, or 6 above?
1998 Form 8839 for the child
❏ No. Stop; enter the amount from line
1997
Line 15 of your
9 on lines 20 and 23 below; skip all the
1997 Form 8839 for the child
other lines.
❏ Yes. Go to line 10.
Special rules apply if the prior year benefits were
10. Subtract line 8 from line 2. If zero or less,
!
received in connection with the adoption of a
enter -0- . . . . . . . . . . . . . . . . . . . . .
10.
foreign child and the adoption became final in
CAUTION
11. Subtract line 2 from line 8. If zero or less,
2003. See Exclusion of prior year benefits in the
enter -0- . . . . . . . . . . . . . . . . . . . . .
11.
instructions for line 1, column (e), that begin on page 2.
12. 1999 credit carryforward to 2004.
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.
-4-
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