Form 8839 – Fill Out and Use This PDF

The Form 8839, recognized as the document for Qualified Adoption Expenses, offers individuals the means to calculate tax credits and exclusions related to the adoption process. Attached to the personal tax return forms such as Form 1040 or 1040A, it encompasses guidelines for reporting adoption expenses, adoption credit, and employer-provided adoption benefits. For those navigating the adoption process and seeking potential financial benefits, understanding and accurately completing this form is critical. To begin the process of filling out Form 8839 and to ensure maximization of potential benefits, click the button below.

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Form 8839 PDF Details

Form 8839, titled Qualified Adoption Expenses, offers a crucial financial support mechanism for individuals who have taken the significant step of adoption. As part of the broader tax code managed by the Department of the Treasury and enforced by the Internal Revenue Service, this form allows for the assertion of adoption credits and, if applicable, employer-provided adoption benefits. Structured in several parts, it requires detailed information about the adopted child or children, including specific considerations for those with special needs or those adopted from foreign countries. Furthermore, it meticulously guides taxpayers through calculating the maximum credit per child, adjusting for any prior claims on the same child, and understanding the impact of modified adjusted gross income on the potential benefits. The importance of adhering to the special rules for foreign adoptions and the intricate calculations for deriving the final adoption credit or employer exclusion claims underscores the form's complexity. By enabling these financial benefits, Form 8839 plays a pivotal role in making adoption a feasible option for more families, reflecting a broader societal support for such life-changing decisions.

Question	Answer
Form Name	Form 8839
Form Length	2 pages
Fillable?	Yes
Fillable fields	1
Avg. time to fill out	42 sec
Other names	f8839 2005 form 8839 pdf filler

Form Preview Example

Form 8839	Qualified Adoption Expenses		OMB No. 1545-0074
			OMB No. 1545-0074
			2005
	Attach to Form 1040 or 1040A.		2005
Department of the Treasury	See separate instructions.		Attachment
Internal Revenue Service	See separate instructions.		Sequence No. 38
Internal Revenue Service			Sequence No. 38
Name(s) shown on return		Your social security number

Before you begin: See Definitions on page 1 of the instructions.

Part I Information About Your Eligible Child or Children—You must complete this part. See page 2 of the

instructions for details, including what to do if you need more space.

Check if child was—

(b)

(f)

(a)

(c)

(d)

(e)

Child’s year

Child’s

born before

a child

Child’s name

of birth

identifying number

1988 and

with special

foreign

First

Last

was disabled

needs

child

Child

Caution: If the child was a foreign child, see Special rules in the instructions for line 1, column (e), that begin on page 2, 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

Before you begin: If you are filing Form 1040 and claiming the mortgage interest credit (for holders of qualified mortgage credit certificates issued by state or local governmental units or agencies), complete Form 8396, Mortgage Interest Credit.

		Child 1	Child 2

2 Maximum credit per child	2	$10,630 00	$10,630 00

3Did you file Form 8839 for a prior year

	for the same child?
	No. Enter -0-.
	Yes. See page 4 of the instructions	3
	for the amount to enter.
4	Subtract line 3 from line 2	4
5	Qualified adoption expenses (see page 4
	of the instructions)	5
	Caution: Your qualified adoption expenses
	may not be equal to the adoption expenses
	you paid in 2005.
6	Enter the smaller of line 4 or line 5	6

7Add the amounts on line 6. If zero, skip lines 8 through 11 and enter -0- on line 12

8	Modified adjusted gross income (see page 4 of the instructions)	8
9	Is line 8 more than $159,450?
	No. Skip lines 9 and 10, and enter -0- on line 11.
	Yes. Subtract $159,450 from line 8	9
	Yes. Subtract $159,450 from line 8
10	Divide line 9 by $40,000. Enter the result as a decimal (rounded to at least three places). Do
	not enter more than “1.000”
11	Multiply line 7 by line 10
12	Subtract line 11 from line 7
13	Credit carryforward from prior years (line 23 of your Credit Carryforward Worksheet on
	page 4 of the 2004 Form 8839 instructions)
14	Add lines 12 and 13
15	Enter the amount from Form 1040, line 46, or Form 1040A, line 28	15
15		15
16	1040 filers: Enter the total of the amounts from Form
	1040, lines 47 through 52, plus any mortgage
	interest credit from Form 8396, line 11.	16
	1040A filers: Enter the total of the amounts from Form
	1040A, lines 29 through 33.

17Subtract line 16 from line 15

18Adoption credit. Enter the smaller of line 14 or line 17 here and on Form 1040, line 53, or Form 1040A, line 34. If line 17 is smaller than line 14, you may have a credit carryforward (see page 4 of the instructions)

For Paperwork Reduction Act Notice, see page 6 of the instructions.

Cat. No. 22843L

Form 8839 (2005)

Form 8839 (2005)	Page 2

Part III Employer-Provided Adoption Benefits

		Child 1	Child 2

19 Maximum exclusion per child	19	$10,630 00	$10,630 00

20Did you receive employer-provided adoption benefits for a prior year for the same child?

No. Enter -0-.
Yes. See page 4 of the instructions		20
Yes. See page 4 of the instructions
for the amount to enter.
21 Subtract line 20 from line 19		21
21 Subtract line 20 from line 19

22Employer-provided adoption benefits

	you received in 2005. This amount
	should be shown in box 12 of your	22
	2005 Form(s) W-2 with code T	22
	2005 Form(s) W-2 with code T

23	Add the amounts on line 22
24	Enter the smaller of line 21 or line 22.
24	Enter the smaller of line 21 or line 22.
	But if the child was a child with special
	needs and the adoption became final in
	2005, enter the amount from line 21	24

25Add the amounts on line 24. If zero, skip lines 26 through 29, enter

-0- on line 30, and go to line 31

26Modified adjusted gross income (from the worksheet on page 6 of

the instructions)

27Is line 26 more than $159,450?

No. Skip lines 27 and 28, and enter -0- on line 29.

	Yes. Subtract $159,450 from	27
	line 26	27
	line 26
28	Divide line 27 by $40,000. Enter the result as a decimal (rounded			.
	to at least three places). Do not enter more than “1.000”		28	.
29	Multiply line 25 by line 28		29

30Excluded benefits. Subtract line 29 from line 25

31 Taxable benefits. Is line 30 more than line 23?

No. Subtract line 30 from line 23. Also, include this amount, if more than zero, on line 7 of Form 1040 or 1040A. On the line next to line 7, enter “AB.”

Yes. Subtract line 23 from line 30. Enter the result as a negative number. Reduce the total you would enter on line 7 of Form 1040 or 1040A by the amount on Form 8839, line 31, and enter the result on line 7 of Form 1040 or 1040A. On the line next to line 7, enter “SNE.”

You may be able to claim the adoption credit in Part II on the front of this form if either of the following applies.

●The total adoption expenses you paid in 2005 were not fully reimbursed by your employer and the adoption

TIP became final in 2005 or earlier.

●You adopted a child with special needs and the adoption became final in 2005.

Form 8839 (2005)

Printed on recycled paper

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This PDF form requires particular information to be filled in, so be sure to take your time to enter precisely what is expected:

1. The Form 8839 will require specific information to be inserted. Be sure the next blank fields are complete:

2. Right after this part is filled out, go to enter the relevant information in these - Caution Your qualified adoption, No Skip lines and and enter on, Divide line by Enter the result, Credit carryforward from prior, page of the Form instructions, Enter the total of the amounts, A filers Enter the total of the, A lines through, Subtract line from line Adoption, For Paperwork Reduction Act Notice, Cat No L, and Form.

3. This next portion is mostly about Did you receive employerprovided, No Enter, Yes See page of the instructions, Subtract line from line, Employerprovided adoption benefits, Add the amounts on line, Enter the smaller of line or line, Add the amounts on line If zero, Modified adjusted gross income, Is line more than, and No Skip lines and and enter on - complete all of these fields.

4. This next section requires some additional information. Ensure you complete all the necessary fields - No Skip lines and and enter on, Divide line by Enter the result, Multiply line by line, Excluded benefits Subtract line, Taxable benefits Is line more, Subtract line from line Also, Yes, Subtract line from line Enter, You may be able to claim the, TIP, The total adoption expenses you, Printed on recycled paper, and Form - to proceed further in your process!

Form 8839 completion process detailed (portion 4)

Many people often make some mistakes while completing The total adoption expenses you in this section. Don't forget to go over what you enter here.

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Form 8839 – Fill Out and Use This PDF

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