Draft Instructions For Form 8839 - Qualified Adoption Expenses

Line 22

jointly) each received employer-provided adoption benefits

in connection with the adoption of the same eligible child,

Use the worksheet above to figure your modified adjusted

the $13,170 limit must be divided between the two of you.

gross income.

You can divide it in any way you both agree. Cross out the

preprinted entry on line 15 and enter above line 15 your

Your modified adjusted gross income (AGI) for the

share of the $13,170 limit for that child.

adoption credit may not be the same as the modified

AGI figured in the worksheet above. If you are taking

CAUTION

Line 16

the credit, be sure to read the instructions for line 8 on page

5 before you enter an amount on that line.

If you received employer-provided adoption benefits in a

prior year for the same child, enter on line 16 the total of the

amounts shown on lines 16 and 20 of the last Form 8839

you filed for the child.

Special rules apply if the prior year benefits were

received in connection with the adoption of a foreign

child and the adoption became final in 2010. See

CAUTION

Exclusion of prior year benefits on page 5.

Modified Adjusted Gross Income (AGI) Worksheet—Line 22

Keep for Your Records

Before you begin:

If you file Form 1040, complete lines 8a through 21, 23 through 32, and 36 if they apply.

If you file Form 1040NR, complete lines 9a through 21, 24 through 32, and 35 if they apply.

1. Enter the amount you would enter on line 7 of Form 1040 or line 8 of Form 1040NR if you could exclude the total

amount on Form 8839, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the amount from Form 8839, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Form 1040 filers, enter the total of lines 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, 20b, and 21. Form

1040NR filers, enter the total of lines 9a, 10a, 11 through 15, 16b, 17b, and 18 through 21 . . . . . . . . . . . . . . . .

4. Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Form 1040 filers, enter the total of lines 23 through 32, and any write-in adjustments entered on the dotted line

next to line 36. Form 1040NR filers, enter the total of lines 24 through 31 and any write-in adjustments entered on

the dotted line next to line 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Form 1040 filers, increase the amount on line 6 above by the total of the following amounts. Enter the total on

Form 8839, line 22.

•

Any amount from Form 2555, lines 45 and 50, Form 2555-EZ, line 18, and Form 4563, line 15, and

•

Any exclusion of income from Puerto Rico.

Form 1040NR filers, enter on Form 8839, line 22, the amount from line 6 above.

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