Federal Qualified Adoption Expenses
Extracted from PDF file 2018-federal-form-8839.pdf, last modified October 2018
Qualified Adoption ExpensesForm 8839 Qualified Adoption Expenses Department of the Treasury Internal Revenue Service (99) ▶ OMB No. 1545-0074 2018 ▶ Attach to Form 1040 or 1040NR. Go to www.irs.gov/Form8839 for instructions and the latest information. Your social security number Name(s) shown on return Part I Attachment Sequence No. 38 Information About Your Eligible Child or Children—You must complete this part. See instructions for details, including what to do if you need more space. Check if child was— (a) Child’s name 1 First (b) Child’s year of birth Last (c) (d) born before a child 2001 and with special disabled needs (f) Child’s identifying number (e) a foreign child (g) Check if adoption became final in 2018 or earlier Child 1 Child 2 Child 3 Caution: If the child was a foreign child, see Special rules in the instructions for line 1, column (e), before you complete Part II or Part III. If you received employer-provided adoption benefits, complete Part III on the back next. Part II Adoption Credit Child 1 2 3 Maximum adoption credit per child . . . . . . . . Did you file Form 8839 for a prior year for the same child? No. Enter -0-. Yes. See instructions for the amount to enter. Subtract line 3 from line 2 . Qualified adoption expenses (see instructions) . . . . } 4 5 6 7 8 9 10 11 12 13 14 15 16 Child 2 Child 3 2 3 4 5 Caution: Your qualified adoption expenses may not be equal to the adoption expenses you paid in 2018. Enter the smaller of line 4 or line 5 6 Enter modified adjusted gross income (see instructions) . . . . . . 7 Is line 7 more than $207,140? No. Skip lines 8 and 9, and enter -0- on line 10. Yes. Subtract $207,140 from line 7 . . . . . . . . . . . 8 Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . Multiply each amount on line 6 by line 9 . . . . . . . 10 Subtract line 10 from line 6 . 11 Add the amounts on line 11 . . . . . . . . . . . . . . . . . . . . . . . Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the 2017 Form 8839 instructions . . . . . . . . . . . . . . . . . . . . Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount from line 5 of the Credit Limit Worksheet in the instructions . . . . . . Adoption Credit. Enter the smaller of line 14 or line 15 here and on Schedule 3 (Form 1040), line 54, or Form 1040NR, line 51. Check box c on that line and enter “8839” in the space next to box c. If line 15 is smaller than line 14, you may have a credit carryforward (see instructions) . . . For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 22843L 9 × . 12 13 14 15 16 Form 8839 (2018) Page 2 Form 8839 (2018) Part III Employer-Provided Adoption Benefits Child 1 17 Maximum exclusion per child 18 Did you receive employerprovided adoption benefits for a prior year for the same child? No. Enter -0-. Yes. See instructions for the amount to enter. Subtract line 18 from line 17 20 18 19 Employer-provided adoption benefits you received in 2018. This amount should be shown in box 12 of your 2018 Form(s) W-2 with code T . . . . 20 21 Add the amounts on line 20 . 22 Enter the smaller of line 19 or line 20. But if the child was a child with special needs and the adoption became final in 2018, enter the amount from line 19 22 Enter modified adjusted gross income (from the worksheet in the instructions) . . . . 23 Is line 23 more than $207,140? No. Skip lines 24 and 25, and enter -0on line 26. Yes. Subtract $207,140 from line 23 24 Divide line 24 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter more than 1.000 . . . . . Multiply each amount on line 22 by line 25 . . . . . . . 26 Excluded benefits. Subtract line 26 from line 22 . . . . 27 23 24 25 26 27 Child 3 17 } 19 Child 2 . . . . . . . . . . . . . . . . . . . × 25 28 Add the amounts on line 27 . 29 Taxable benefits. Is line 28 more than line 21? No. Subtract line 28 from line 21. Also, include this amount, if more than zero, on line 1 of Form 1040 or line 8 of Form 1040NR. On the dotted line next to line 1 of Form 1040 or line 8 of Form 1040NR, enter “AB.” Yes. Subtract line 21 from line 28. Enter the result as a negative number. Reduce the total you would enter on line 1 of Form 1040 or line 8 of Form 1040NR by the amount on Form 8839, line 29. Enter the result on line 1 of Form 1040 or line 8 of Form 1040NR. Enter “SNE” on the dotted line next to the entry line. . . . . . . . . . . . . . . . . . . . . . 21 . . 28 . . 29 . . . } You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply. TIP • You paid adoption expenses in 2017, those expenses were not fully reimbursed by your employer or otherwise, and the adoption was not final by the end of 2017. • The total adoption expenses you paid in 2018 were not fully reimbursed by your employer or otherwise, and the adoption became final in 2018 or earlier. • You adopted a child with special needs and the adoption became final in 2018. Form 8839 (2018)
2018 Form 8839
More about the Federal Form 8839 Other TY 2018
We last updated the Qualified Adoption Expenses in December 2018, so this is the latest version of Form 8839, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 8839 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Other Forms:
|Form Code||Form Name|
|Form 8962||Premium Tax Credit|
|Form W-4V||Voluntary Withholding Request|
|Form W-4||Employee's Withholding Allowance Certificate|
|Form 8840||Closer Connection Exception Statement for Aliens|
|Form 8965||Health Coverage Exemptions|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8839 from the Internal Revenue Service in December 2018.
Historical Past-Year Versions of Federal Form 8839
We have a total of eight past-year versions of Form 8839 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.