Draft Instructions For Form 8839 - Qualified Adoption Expenses

withholding or make estimated tax payments to avoid a

a. A foreign adoption decree (a copy with official seal)

penalty for underpayment of estimated tax.

translated into English or

b. An IR-2 or IR-3 visa.

Adoption of child with special needs. For adoption of

Specific Instructions

a child with special needs, in addition to the requirements

above, you must check the box in column (d) and attach a

Part I—Information About Your

copy of the state determination of special needs to your

income tax return.

Eligible Child or Children

For these purposes, an order or decree must include

Line 1

information establishing that the taxpayer’s adoption of the

eligible child has been finalized and the date it was finalized.

Complete all columns that apply to the eligible child you

A special needs determination must include information

adopted or tried to adopt and attach the appropriate

establishing that the state has made a determination of

documentation. If you do not give correct or complete

special needs for the eligible child.

information and attach the appropriate documentation, your

credit and any exclusion may be disallowed.

Attempted Adoptions

Documentation requirements. You must provide at least

If you made more than one attempt to adopt one eligible

one of the documents described below to support your claim

child, combine the amounts you spent and complete only

for each eligible child on line 1. Attach the documents to

the “Child 1” line. Do not report the additional attempt(s) on

Form 8839 and file with your income tax return. You may

the “Child 2” or “Child 3” line. Complete the “Child 2” or

redact sensitive personal information from an adoption order

“Child 3” lines only if you adopted or tried to adopt two or

or decree or from a special needs determination; however,

three eligible children.

the IRS may require you to provide an unredacted copy at a

Example. You planned to adopt one child. You had one

later date.

unsuccessful attempt to adopt a child and later successfully

Be sure to write your name and social security number on

adopted a different child. Complete only the “Child 1” line

each document. Because of these documentation

because you made more than one attempt to adopt one

requirements, you must file your income tax return and Form

eligible child.

8839 by paper only. You cannot file electronically.

If you filed Form 8839 for a prior year in connection

Domestic adoptions that have not been finalized. For

with this adoption, enter your 2010 information on

a domestic adoption that was not finalized in 2010 or earlier,

the same line (Child 1, Child 2, or Child 3) that you

attach one or more of the following documents.

CAUTION

used in the prior year.

1. An adoption taxpayer identification number, obtained

More Than Three Eligible Children

by the taxpayer for the child, included on the taxpayer’s

income tax return (instead of attaching a document).

If you adopted or tried to adopt more than three eligible

2. A home study completed by an authorized placement

children, fill in and attach as many Forms 8839 as you need

agency.

to list them. Also, enter “See Attached” to the right of the

3. A placement agreement with an authorized placement

Caution below line 1.

agency.

For Part II, fill in lines 2 through 6 for each child. But fill in

4. A document signed by a hospital official authorizing

lines 7 through 14 on only one Form 8839. The amount on

the release of a newborn child from the hospital to the

line 7 of that Form 8839 should be the combined total of the

taxpayer for legal adoption.

amounts on line 6 of all the Forms 8839.

5. A court document (a copy with official seal), ordering

or approving the placement of a child with the taxpayer for

For Part III, fill in lines 15 through 18 and 20 for each

legal adoption .

child. But fill in lines 19 and 21 through 27 on only one Form

6. An original affidavit or notarized statement signed

8839. The amount on line 19 of that Form 8839 should be

under penalties of perjury from an adoption attorney,

the combined total of the amounts on line 18 of all the

government official, or other authorized person, stating that

Forms 8839. The amount on line 21 of that form should be

the signer:

the combined total of the amounts on line 20.

a. Placed or is placing a child with the taxpayer for legal

Column (c)

adoption, or

b. Is facilitating the adoption process for the taxpayer in

A child is disabled if the child is physically or mentally

an official capacity, with a description of the actions taken to

unable to take care of himself or herself.

facilitate the process.

Column (d)

Domestic and foreign adoptions that have been

A child is a child with special needs if all three of the

finalized. For domestic adoptions finalized in 2010 or

following statements are true.

before, and foreign adoptions finalized in 2010, check the

1. The child was a citizen or resident of the United States

box in column (g) and attach one or more of the following

or its possessions at the time the adoption process began.

documents:

2. A state (including the District of Columbia) has

1. For a domestic or foreign adoption finalized in the

determined that the child cannot or should not be returned to

United States, the adoption order or decree (a copy with

his or her parents’ home.

official seal).

3. The state has determined that the child will not be

2. For an adoption governed by the Hague Convention

adopted unless assistance is provided to the adoptive

and finalized in another country:

parents. Factors used by states to make this determination

a. The Hague Adoption Certificate (Immigrating Child),

include:

b. The IH-3 visa, or

a. The child’s ethnic background and age,

c. A foreign adoption decree (a copy with official seal)

b. Whether the child is a member of a minority or sibling

translated into English.

group, and

3. For a foreign adoption from a country that is not party

c. Whether the child has a medical condition or a

to the Hague Convention:

physical, mental, or emotional handicap.

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Draft Instructions For Form 8839 - Qualified Adoption Expenses - 2010 Page 3

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