2015 Instructions For Form 8839 (Page 6 of 8) in pdf

state. Brian and Susan's modified gross income (MAGI) is less

If you check the box in column (e), you must also check

than the MAGI limitation in all years.

the box in column (g), indicating the adoption was

finalized in 2015 or earlier.

Under Rev. Proc. 2005-31, Brian and Susan may treat 2014

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(the year of the adoption in Country X) or 2015 (the year of

Column (f)

re-adoption in the United States) as the year of finality. If Brian

and Susan choose 2014, then the $24,000 of aggregate

Enter the child's identifying number. This can be a social security

qualified adoption expenses paid in 2012, 2013, and 2014

number (SSN), an adoption taxpayer identification number

($7,000 plus $8,000 plus $9,000) will be treated as paid in 2014.

(ATIN), or an individual taxpayer identification number (ITIN).

The credit will be limited to $13,190 (the dollar limitation for

Enter the child's SSN if the child has an SSN or you will be

2014).

able to get an SSN in time to file your tax return. Apply for an

Brian and Susan instead may choose to treat 2015 (the year

SSN using Form SS-5.

of re-adoption in the United States) as the year of finality. If Brian

and Susan choose 2015, then the $25,000 of aggregate

If you are in the process of adopting a child who is a U.S.

qualified adoption expenses paid ($24,000 total from 2012,

citizen or resident alien but you can't get an SSN for the child in

2013, and 2014, plus the $1,000 of re-adoption expenses paid in

time to file your return, apply for an ATIN using Form W-7A.

2015) will be treated as paid in 2015. The credit will be limited to

However, if the child isn't a U.S. citizen or resident alien, apply

$13,400 (the dollar limitation for 2015).

instead for an ITIN using Form W-7.

Hague adoptions. In Hague adoptions, there is usually an

Column (g)

adoption proceeding in the sending country (and the country is

one that is a party to the Hague Adoption Convention, discussed

Check the box in column (g) if the adoption for each child

later) before the child is allowed to come to the United States.

became final in 2015 or earlier.

Rev. Proc. 2010-31 generally allows taxpayers to choose as the

Part II—Adoption Credit

year of finality: (1) the year in which the sending country enters a

final decree of adoption, or (2) the year in which the U.S.

Line 2

Secretary of State issues a certificate under section 301(a) of the

Intercountry Adoption Act of 2000, 42 U.S.C. sections 14901 -

The maximum adoption credit is $13,400 per child. If you and

14954.

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

Custodial agreements followed by adoption in the United

qualified adoption expenses to adopt the same child, the

States. In a few cases, the sending country may allow the child

$13,400 limit must be divided between the two of you. You can

to come to the United States under a custodial agreement. If so,

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

the child will be adopted later in a state court in the United

entry on line 2 and enter above line 2 your share of the $13,400

States. Both Rev. Proc. 2005-31 and Rev. Proc. 2010-31 allow

limit for that child.

the adoptive parent(s) to treat the year of the state-court

Line 3

adoption as the year of finality.

If you filed Form 8839 for a prior year for the same child, enter on

The Hague Convention on Protection of Children and

line 3 the total of the amounts shown on lines 3 and 6 (or

Co-operation in Respect of Intercountry Adoption

corresponding line) of the last form you filed for the child.

(Hague Adoption Convention) entered into force for the

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United States on April 1, 2008. The Hague Adoption Convention

Line 5

applies if you adopted a child from a country that is party to the

Hague Adoption Convention and you filed your application and

Special rules apply if you paid expenses in connection

petition (Forms I-800A and I-800) with the U.S. Citizenship and

with the adoption of an eligible foreign child. See

Immigration Service after March 31, 2008. See

Column

(e), for details.

for more information on the Hague

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Enter on line 5 the total qualified adoption expenses (as

Adoption Convention, the application and petition, and a

defined earlier) you paid in:

complete list of countries that are parties to the Convention.

2014 if the adoption wasn't final by the end of 2015,

If you received employer-provided adoption benefits in 2015

2014 and 2015 if the adoption became final in 2015, or

in connection with the adoption of a foreign child and the

2015 if the adoption became final before 2015.

adoption didn't become final by the end of 2015, you must

include the benefits in the total entered on Form 1040, line 7, or

Expenses reimbursed by your employer under a written

qualified adoption assistance program aren't qualified

Form 1040NR, line 8. Also, enter “AB” on the dotted line next to

adoption expenses and must not be entered on line 5.

Form 1040, line 7, or Form 1040NR, line 8.

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See the examples following

Employer-Provided Adoption

Exclusion of prior year benefits. If you received

Benefits.

employer-provided adoption benefits before 2015 in connection

with the adoption of a foreign child and the adoption became

Special needs adoption. If you adopted a U.S. child with

final in 2015, you may be able to exclude part or all of those

special needs and the adoption became final in 2015, enter on

benefits from your 2015 income. To find out if you can, complete

line 5:

the

Exclusion of Prior Year Benefits Worksheet

. You also must

$13,400, minus

use that worksheet to complete Form 8839, Part III, and to figure

Any qualified adoption expenses you used to figure any

any taxable benefits to enter on Form 8839, line 29.

adoption credit you claimed for the same child in a prior year.

If the adoption of more than one eligible foreign child became

This is the amount you entered on line 3 of Form 8839 for this

final in 2015, complete lines 1 through 3 of the Exclusion of Prior

child.

Year Benefits Worksheet separately for each foreign child and

If you didn't claim any adoption credit for the child in a prior

use the combined totals to complete lines 4 through 9 of the

year, enter $13,400 on line 5 even if your qualified adoption

worksheet.

expenses for the child were less than $13,400 (and even if you

didn't have any qualified adoption expenses for this child).

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Form 8839 (2015)

2015 Instructions For Form 8839 Page 6

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