2015 Instructions For Form 8839 Page 7
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8Adoption Credit Carryforward Worksheet—Line 16
1.
Enter the amount from Form 8839, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
Did you use the Adoption Credit Carryforward Worksheet—Line 16 in the 2014 Form 8839 instructions?
No. Skip lines 2, 3, and 4. Enter the amount from line 1 of this worksheet on line 5.
Yes. Have that worksheet handy and go to line 2.
2.
Enter any 2012 credit carryforward (line 7 of your 2014 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
Enter any 2013 credit carryforward (line 9 of your 2014 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4.
Enter any 2014 credit carryforward (line 11 of your 2014 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Enter the amount from Form 8839, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
Did you enter an amount on line 2, 3, or 4?
No. Enter the amount on line 7 on lines 14 and 15 below; skip all the other lines.
Yes. Continue to line 8.
8.
2012 credit carryforward to 2016. Subtract line 6 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . .
8.
9.
Subtract line 2 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10.
2013 credit carryforward to 2016. Subtract line 9 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . .
10.
11.
Subtract line 3 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12.
2014 credit carryforward to 2016. Subtract line 11 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . .
12.
13.
Add lines 8, 10, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.
14.
2015 credit carryforward to 2016. Subtract line 13 from line 7. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . .
14.
15.
Total credit carryforward to 2016. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
Unsuccessful adoption. If you paid qualified adoption
Credit Limit Worksheet—Line 15
expenses in an attempt to adopt a U.S. child and the attempt
was unsuccessful, treat those expenses in the same manner as
1. Enter the amount from Form 8839, line 14 . . . . . . .
expenses you paid for adoptions not final by the end of the year.
2 Enter the amount from Form 1040, line 47, or Form
Example. You paid $3,000 of qualified adoption expenses in
1040NR, line 45 . . . . . . . . . . . . . . . . . . . . . . . .
2014 in an attempt to adopt a U.S. child. You paid $2,000 in
3. 1040 filers: Enter the total of any amounts from Form
qualified adoption expenses early in 2015. However, the
1040, lines 48 through 51; Form 5695, line 30; line 12
adoption attempt was unsuccessful. Enter $3,000 on line 5. The
of the Line 11 Worksheet in Pub. 972 (but if you are
$2,000 paid in 2015 may qualify in 2016.
filing Form 2555 or Form 2555-EZ, enter the amount,
if any, from line 13 of the Child Tax Credit Worksheet
Line 7
in Pub 972); Form 8396, line 9; Form 8910, line 15;
Form 8936, line 23; and Schedule R, line 22 . . . . .
Use the following chart to find your modified adjusted gross
1040NR filers: Enter the total of any amounts from
income to enter on line 7.
Form 1040NR, lines 46 through 48; Form 5695,
line 30; line 12 of the Line 11 Worksheet in Pub. 972
IF you file. . .
THEN enter on line 7 the amount from. . .
(but if you are filing Form 2555 or Form 2555-EZ,
enter the amount, if any, from line 13 of the Child Tax
Form 1040
Form 1040, line 38, increased by the total of
Credit Worksheet in Pub 972); Form 8396, line 9;
any:
Form 8910, line 15; and Form 8936, line 23 . . . . . .
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . .
Exclusion of income from Puerto Rico and
5. Enter the smaller of line 1 or line 4 here and on Form
Amounts from–
8839, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 2555, lines 45 and 50,
Form 2555-EZ, line 18, and
If you aren't claiming the child tax credit for 2015, you
Form 4563, line 15.
don't need Pub. 972.
TIP
Form 1040NR
Form 1040NR, line 37.
Line 16—Credit Carryforward to 2016
Line 15
If Form 8839, line 15 is smaller than line 14, you may have an
unused credit to carry forward to the next 5 years or until used,
Complete the credit limit worksheet to figure the limit of your
whichever comes first. Use the Adoption Credit Carryforward
nonrefundable adoption credit.
Worksheet to figure the amount of your credit carryforward. If
you have any unused credit to carry forward to 2016, be sure
-7-
Form 8839 (2015)
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