2015 Instructions For Form 8839 printable pdf download

2015

Department of the Treasury

Internal Revenue Service

Instructions for Form 8839

Qualified Adoption Expenses

Section references are to the Internal Revenue Code unless

exclude these benefits from income if your employer had a

otherwise noted.

written qualified adoption assistance program (see

Employer-Provided Adoption

Benefits, later) and any of the

What's New

following statements are true.

1. You received employer-provided adoption benefits in

2015 maximum credit. The maximum credit and the exclusion

2015. However, special rules apply for benefits received in

for employer-provided benefits are both $13,400 per eligible

connection with the adoption of an eligible foreign child. See

child in 2015. This amount begins to phase out if you have

Column

(e), later.

modified adjusted gross income in excess of $201,010 and is

2. You adopted an eligible U.S. child with special needs and

completely phased out for modified adjusted gross income of

the adoption became final in 2015.

$241,010 or more.

3. You received employer-provided adoption benefits in

connection with the adoption of an eligible foreign child in:

Future Developments

a. 2015 or prior years and the adoption became final in

2015, or

For the latest information about developments related to Form

b. 2015 and the adoption became final before 2015.

8839 and its instructions, such as legislation enacted after they

See

Column

(e), later.

are published, go to

For purposes of calculating the adoption credit in Part II,

General Instructions

qualified adoption expenses

don't include expenses reimbursed

by an employer under a written qualified adoption assistance

Purpose of Form

program (see

Employer-Provided Adoption

Benefits). For this

reason, you must complete Form 8839, Part III, before you can

Use Form 8839 to figure your adoption credit and any

figure the credit, if any, in Part II. But see

Child with special

employer-provided adoption benefits you can exclude from your

needs.

income. You can claim both the exclusion and the credit for

You can't exclude employer-provided adoption benefits

expenses of adopting an eligible child. For example, depending

if your employer is an S corporation in which you own

on the cost of the adoption, you may be able to exclude up to

more than 2% of the stock or stock with more than 2%

$13,400 from your income and also be able to claim a credit of

CAUTION

of the voting power.

up to $13,400. But, you can't claim both a credit and exclusion

for the same expenses. See

Qualified Adoption Expenses

and

Income limit. The income limit on the adoption credit or

Employer-Provided Adoption

Benefits, later.

exclusion is based on modified adjusted gross income (MAGI).

Adoption credit. Use Form 8839, Part II, to figure the adoption

For 2015, use the following table to see if the income limit will

credit you can take on Form 1040, line 54 or Form 1040NR,

affect your credit or exclusion.

line 51. Check box c on that line and enter “8839” in the space

next to box c. You may be able to take this credit in 2015 if any of

the following statements are true.

IF your MAGI is...

THEN the income limit...

1. You paid qualified adoption expenses in connection with

$201,010 or less

won't affect your credit or exclusion.

the adoption of an eligible U.S. child (including any expenses

Between $201,011 and $241,009

will reduce your credit or exclusion.

paid in connection with adopting an eligible U.S. child with

$241,010 or more

will eliminate your credit or exclusion.

special needs) in:

a. 2014 and the adoption wasn't final at the end of 2014, or

b. 2015 and the adoption became final in or before 2015.

Definitions

2. You adopted an eligible U.S. child with special needs and

the adoption became final in 2015. (In this case, you may be

Eligible Child

able to take the credit even if you didn't pay any qualified

An eligible child is:

adoption expenses.)

Any child under age 18. If the child turned 18 during the year,

3. You paid qualified adoption expenses in connection with

the child is an eligible child for the part of the year he or she was

the adoption of an eligible foreign child in:

under age 18.

a. 2015 or prior years and the adoption became final in

Any disabled individual physically or mentally unable to take

2015, or

care of himself or herself.

b. 2015 and the adoption became final before 2015.

If you and another person (other than your spouse if

See

Column

(e), later.

filing jointly) adopted or tried to adopt an eligible U.S.

4. You have a carryforward of an adoption credit from 2014.

child, see

Line 2

(or

Line

17, if applicable), before

CAUTION

completing Part II (or Part III).

Income exclusion for employer-provided adoption bene-

fits. Use Form 8839, Part III, to figure the employer-provided

adoption benefits you can exclude from your income on Form

1040, line 7, or Form 1040NR, line 8. You may be able to

Dec 22, 2015

Cat. No. 23077T

2015 Instructions For Form 8839

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