Instructions For Form 8839 - Qualified Adoption Expenses

Line 13

Adoption Credit Carryforward

Complete the following worksheet to determine if you have an

Worksheet—Line 16

adoption credit carryforward from 2012.

Enter the amount from line 1 of the Credit Limit

2012 to 2013 Credit Carryforward

Worksheet

. . . . . . . . . . . . . . . . . . . . . . . . . . .

Worksheet—Line 13

Enter the amount from Form 8839, line 16 . . . . . . .

Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . .

1. Enter the amount from line 1 of the Credit Limit

Worksheet in the 2012 instructions for Form

Do you have a carryforward from 2012? See the

8839 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2012 to 2013 Credit Carryforward Worksheet to

determine if you had a carryforward from 2012.

2. Enter the amount from line 5 of the Credit Limit

Worksheet in the 2012 instructions for Form

No.

Stop here. The amount of line 3 above is

8839 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

your carryforward to 2014.

3. Is line 2 smaller than line 1?

Yes.

Enter the amount from Form 8839,

line 13 . . . . . . . . . . . . . . . . . . . . . .

No.

You have no credit carryforward to 2013.

If line 4 above is equal to or less than line 2, enter -0-.

Yes.

Subtract line 2 from line 1. Enter this

If line 4 is more than line 2, subtract line 2 from

amount on your 2013 Form 8839, line 13.

line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

This is your credit carryforward to

2013 . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 5 from line 3. If the result is zero,

enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Line 15

Note. The amount on line 5 is your 2012 credit carryforward to 2014. The

amount on line 6, if more than zero, is your 2013 credit carryforward to

Complete the credit limit worksheet to figure the limit of your

2014. You will need these amounts when preparing your 2014 Form 8839.

nonrefundable adoption credit.

Part III—Employer-Provided

Credit Limit Worksheet—Line 15

Adoption Benefits

1. Enter the amount from Form 8839, line 14 . . . . . . .

Line 17

2 Enter the amount from Form 1040, line 46, or Form

1040NR, line 44 . . . . . . . . . . . . . . . . . . . . . . . .

The maximum amount that can be excluded from income for

3. 1040 filers: Enter the total of any amounts from Form

employer-provided adoption benefits is $12,970 per child. If you

1040, lines 47 through 50; Form 5695, line 30; line 12

and another person (other than your spouse if filing jointly) each

of the Line 11 Worksheet in Pub. 972; Form 8396,

received employer-provided adoption benefits in connection with

line 9; Form 8910, line 15; Form 8936, line 23; and

the adoption of the same eligible child, the $12,970 limit must be

Schedule R, line 22 . . . . . . . . . . . . . . . . . . . . . .

divided between the two of you. You can divide it in any way you

1040NR filers: Enter the total of any amounts from

both agree. Cross out the preprinted entry on line 17 and enter

Form 1040NR, lines 45 through 47; Form 5695,

above line 17 your share of the $12,970 limit for that child.

line 30; line 12 of the Line 11 Worksheet in Pub. 972;

Line 18

Form 8396, line 9; Form 8910, line 15; and Form

8936, line 23 . . . . . . . . . . . . . . . . . . . . . . . . . .

If you received employer-provided adoption benefits in a prior

4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . .

year for the same child, enter on line 18 the total of the amounts

5. Enter the smaller of line 1 or line 4 here and on Form

shown on lines 18 and 22 (or corresponding lines) of the last

8839, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . .

Form 8839 you filed for the child.

If you are not claiming the child tax credit for 2013, you

Special rules apply if the prior year benefits were

do not need Pub. 972.

received in connection with the adoption of a foreign

TIP

child and the adoption became final in 2013. See

CAUTION

Line 16—Credit Carryforward to 2014

Exclusion of prior year

benefits, earlier.

Line 22

If Form 8839, line 15 is smaller than line 14, you may have an

unused credit to carry forward to the next 5 years or until used,

If the child was a child with special needs and the adoption

whichever comes first. Use the Adoption Credit Carryforward

became final in 2013, enter the amount from line 19 only if your

Worksheet to figure the amount of your credit carryforward. If

employer has a qualified adoption assistance program, as

you have any unused credit to carry forward to 2014, be sure

defined earlier under

Employer-Provided Adoption

Benefits. This

you keep the worksheet. You will need it to figure your credit for

requirement applies whether or not you received any

2014.

employer-provided adoption benefits under this plan.

If your employer has no qualified adoption assistance

program, you must enter the smaller of line 19 or line 20.

Line 23

Use the following worksheet to figure your modified adjusted

gross income.

Your modified adjusted gross income (MAGI) for the

adoption credit may not be the same as the MAGI

figured in the following worksheet. If you are taking the

CAUTION

credit, be sure to read

Line 7

before you enter an amount on that

line.

-7-

Form 8839 (2013)

Instructions For Form 8839 - Qualified Adoption Expenses - 2013 Page 7

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