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

Line 22

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

2016.

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

Part III—Employer-Provided

became final in 2015, enter the amount from line 19 only if your

employer has a qualified adoption assistance program, as

Adoption Benefits

defined earlier under

Employer-Provided Adoption

Benefits. This

Line 17

requirement applies whether or not you received any

employer-provided adoption benefits under this plan.

The maximum amount that can be excluded from income for

If your employer has no qualified adoption assistance

employer-provided adoption benefits is $13,400 per child. If you

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

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

received employer-provided adoption benefits in connection with

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the adoption of the same eligible child, the $13,400 limit must be

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

Use the following worksheet to figure your modified adjusted

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

gross income.

above line 17 your share of the $13,400 limit for that child.

Your modified adjusted gross income (MAGI) for the

Line 18

adoption credit may not be the same as the MAGI

figured in the following worksheet. If you are taking the

If you received employer-provided adoption benefits in a prior

CAUTION

credit, be sure to read

Line 7

before you enter an amount on that

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

line.

shown on lines 18 and 22 (or corresponding lines) 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 2015. See

CAUTION

Exclusion of prior year

benefits, earlier.

Keep for Your Records

Modified Adjusted Gross Income (MAGI) Worksheet—Line 23

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 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the amount from Form 8839, line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 32 and any write-in adjustments entered

on the dotted line next to line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

the total on Form 8839, line 23.

• 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 23, the amount from line 6 of this worksheet.

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Form 8839 (2015)