Form 8839 PDF Details

If you are a U.S. citizen or resident and have ever had to file a tax return, then you may be familiar with Form 8839. This is the form used by taxpayers who want to claim the Child Tax Credit (CTC). The CTC is a tax credit worth up to $1,000 per qualifying child, which can help offset some of the costs associated with raising children. However, not everyone is eligible for the CTC, and there are specific criteria that must be met in order to qualify. In this blog post, we will take a closer look at Form 8839 and discuss what it takes to claim the Child Tax Credit. We will also provide some tips on how to maximize your tax savings. So if you are interested in learning more about this valuable tax credit, keep reading!

QuestionAnswer
Form NameForm 8839
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesf8839 2005 form 8839 pdf filler

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Form 8839

Qualified Adoption Expenses

 

OMB No. 1545-0074

 

 

 

 

2005

 

Attach to Form 1040 or 1040A.

 

Department of the Treasury

See separate instructions.

 

Attachment

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.

1

 

 

 

 

 

Check if child was—

 

 

 

 

 

 

 

(b)

 

 

 

 

 

 

 

 

 

 

(f)

(a)

 

(c)

 

(d)

 

 

(e)

 

 

 

 

 

 

 

 

Child’s year

 

 

 

 

Child’s

 

 

born before

a child

 

 

a

 

 

Child’s name

 

 

 

 

of birth

 

 

identifying number

 

 

1988 and

with special

 

foreign

 

 

 

 

 

 

 

 

 

 

 

 

 

First

 

Last

 

was disabled

needs

 

 

child

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Child

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Child

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

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

 

 

 

 

 

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)

7

10

11

12

13

14

17

18

.

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

 

for the amount to enter.

 

21 Subtract line 20 from line 19

 

21

 

 

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

 

23

Add the amounts on 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

25

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

the instructions)

26

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

 

 

 

 

 

 

 

 

 

 

 

 

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.”

23

30

31

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

How to fill out Form 8839 part 1

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.

Stage no. 2 in completing Form 8839

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.

Filling in part 3 of Form 8839

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)

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