2016 Instructions For Form 8839 (Page 7 of 8) in pdf

you have any unused credit to carry forward to 2017, be sure

IF you file. . .

THEN enter on line 7 the amount from. . .

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

2017.

Form 1040

Form 1040, line 38, increased by the total of

any:

Part III—Employer-Provided

Exclusion of income from Puerto Rico and

Adoption Benefits

Amounts from–

Line 17

Form 2555, lines 45 and 50,

Form 2555-EZ, line 18, and

The maximum amount that can be excluded from income for

Form 4563, line 15.

employer-provided adoption benefits is $13,460 per child. If you

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

Form 1040NR

Form 1040NR, line 37.

received employer-provided adoption benefits in connection with

the adoption of the same eligible child, the $13,460 limit must be

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

Line 15

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

Complete the credit limit worksheet to figure the limit of your

above line 17 your share of the $13,460 limit for that child.

nonrefundable adoption credit.

Line 18

Credit Limit Worksheet—Line 15

If you received employer-provided adoption benefits in a prior

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

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

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

2 Enter the amount from Form 1040, line 47, or Form

Form 8839 you filed for the child.

1040NR, line 45 . . . . . . . . . . . . . . . . . . . . . . . .

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

Special rules apply if the prior year benefits were

1040, lines 48 through 51; Form 5695, line 30; line 12

received in connection with the adoption of a foreign

of the Line 11 Worksheet in Pub. 972 (but if you are

child and the adoption became final in 2016. See

filing Form 2555 or Form 2555-EZ, enter the amount,

CAUTION

Exclusion of prior year

benefits, earlier.

if any, from line 13 of the Child Tax Credit Worksheet

in Pub. 972); Form 8396, line 9; Form 8910, line 15;

Line 22

Form 8936, line 23; and Schedule R, line 22 . . . . .

1040NR filers: Enter the total of any amounts from

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

Form 1040NR, lines 46 through 48; Form 5695,

became final in 2016, enter the amount from line 19 only if your

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

employer has a qualified adoption assistance program, as

(but if you are filing Form 2555 or Form 2555-EZ,

defined earlier under

Employer-Provided Adoption

Benefits. This

enter the amount, if any, from line 13 of the Child Tax

requirement applies whether or not you received any

Credit Worksheet in Pub. 972); Form 8396, line 9;

employer-provided adoption benefits under this plan.

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

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

If your employer has no qualified adoption assistance

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

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

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

Line 23

Use the

Modified Adjusted Gross Income (MAGI) Worksheet

If you aren't claiming the child tax credit for 2016, you

figure your modified adjusted gross income.

don't need Pub. 972.

TIP

Your modified adjusted gross income (MAGI) for the

adoption credit may not be the same as the MAGI

Line 16—Credit Carryforward to 2017

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

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

line.

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

whichever comes first. Use

theAdoption Credit Carryforward

Worksheet

to figure the amount of your credit carryforward. If

-7-

Form 8839 (2016)

2016 Instructions For Form 8839 Page 7

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