フォーム 8839 インフォメーション
フォーム8839、認定採用費用の手順
2018年11月12日
関連フォーム
- フォーム 8839 - 認定採用費用
Department of the Treasury
Internal Revenue Service
2023
Instructions for Form 8839
Qualified Adoption Expenses
Section references are to the Internal Revenue Code unless
otherwise noted.
qualified adoption assistance program (see Employer-Provided
Adoption Benefits, later) and any of the following statements are
true.
1. You received employer-provided adoption benefits in
2023. However, special rules apply for benefits received in
connection with the adoption of an eligible foreign child. See
Column (e), later.
What's New
2023 maximum credit. The maximum credit and the exclusion
for employer-provided benefits are both $15,950 per eligible
child in 2023. This amount begins to phase out if you have
modified adjusted gross income in excess of $239,230 and is
completely phased out for modified adjusted gross income of
$279,230 or more.
2. You adopted an eligible U.S. child with special needs and
the adoption became final in 2023.
3. You received employer-provided adoption benefits in
connection with the adoption of an eligible foreign child in:
a. 2023 or prior years and the adoption became final in
Future Developments
2023, or
For the latest information about developments related to Form
8839 and its instructions, such as legislation enacted after they
b. 2023 and the adoption became final before 2023.
For purposes of calculating the adoption credit in Part II,
qualified adoption expenses don't include expenses reimbursed
by an employer under a written qualified adoption assistance
reason, you must complete Form 8839, Part III, before you can
General Instructions
Purpose of Form
Use Form 8839 to figure your adoption credit and any
employer-provided adoption benefits you can exclude from your
income. You can claim both the exclusion and the credit for
expenses of adopting an eligible child. For example, depending
on the cost of the adoption, you may be able to exclude up to
$15,950 from your income and also be able to claim a credit of
up to $15,950. But, you can't claim both a credit and exclusion
You can't exclude employer-provided adoption benefits if
your employer is an S corporation in which you own
!
CAUTION
more than 2% of the stock or stock with more than 2% of
the voting power.
Income limit. The income limit on the adoption credit or
exclusion is based on modified adjusted gross income (MAGI).
For 2023, use the following table to see if the income limit will
affect your credit or exclusion.
Adoption credit. Use Form 8839, Part II, to figure the adoption
credit you can take on Schedule 3 (Form 1040), line 6c. You may
be able to take this credit in 2023 if any of the following
statements are true.
IF your MAGI is...
THEN the income limit...
1. You paid qualified adoption expenses in connection with
the adoption of an eligible U.S. child (including any expenses
paid in connection with adopting an eligible U.S. child with
special needs) in:
$239,230 or less
won't affect your credit or exclusion.
will reduce your credit or exclusion.
will eliminate your credit or exclusion.
between $239,231 and $279,229
$279,230 or more
a. 2022 and the adoption wasn't final at the end of 2022, or
b. 2023 and the adoption became final in or before 2023.
2. You adopted an eligible U.S. child with special needs and
the adoption became final in 2023. (In this case, you may be able
to take the credit even if you didn't pay any qualified adoption
expenses.)
Definitions
Eligible Child
An eligible child is:
Any child under age 18. If the child turned 18 during the year,
•
3. You paid qualified adoption expenses in connection with
the child is an eligible child for the part of the year they were
under age 18.
the adoption of an eligible foreign child in:
a. 2023 or prior years and the adoption became final in
2023, or
Any disabled individual physically or mentally unable to take
•
care of themselves.
b. 2023 and the adoption became final before 2023.
If you and another person (other than your spouse if
filing jointly) adopted or tried to adopt an eligible U.S.
!
4. You have a carryforward of an adoption credit from 2022.
CAUTION
completing Part II (or Part III).
Income exclusion for employer-provided adoption benefits.
Use Form 8839, Part III, to figure the employer-provided
adoption benefits you can exclude from your income on Form
1040, 1040-SR, or 1040-NR, line 1f. You may be able to exclude
these benefits from income if your employer had a written
Sep 7, 2023
Cat. No. 23077T
Example 4. You paid $33,000 in qualified adoption expenses
to adopt an eligible foreign child, and the adoption became final
in 2023. Under a qualified adoption assistance program, your
employer reimbursed you for $15,950 of those expenses. The
$15,950 reimbursement may be excluded from your income. The
remaining $17,050 of expenses ($33,000 - $15,950) continue to
be qualified adoption expenses that are eligible for the credit.
However, your credit is dollar-limited to $15,950. The remaining
$1,100 ($33,000 - $15,950 - $15,950) may never be claimed as
a credit or excluded from gross income.
Qualified Adoption Expenses
Qualified adoption expenses are reasonable and necessary
expenses directly related to, and for the principal purpose of, the
legal adoption of an eligible child.
Qualified adoption expenses include:
Adoption fees,
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•
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Attorney fees,
Court costs,
Travel expenses (including meals and lodging) while away
from home, and
Who Can Take the Adoption Credit or
Exclude Employer-Provided Adoption
Benefits?
Re-adoption expenses relating to the adoption of a foreign
•
child.
Qualified adoption expenses don't include expenses:
For which you received funds under any state, local, or federal
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program;
You may be able to take the credit or exclusion if all three of the
following statements are true.
That violate state or federal law;
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•
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For carrying out a surrogate parenting arrangement;
For the adoption of your spouse's child;
1. Your filing status is single, head of household, qualifying
surviving spouse, or married filing jointly. Generally, if you are
married, you must file a joint return to take the credit or
Reimbursed by your employer or otherwise; or
Allowed as a credit or deduction under any other provision of
exclusion. However, if you are married and aren't filing jointly, you
may be able to take the credit or exclusion on your own return if
you are considered unmarried because you are legally
federal income tax law.
Employer-Provided Adoption Benefits
separated or living apart from your spouse and you meet certain
In most cases, employer-provided adoption benefits are
amounts your employer paid directly to either you or a third party
for qualified adoption expenses under a qualified adoption
2. Your modified adjusted gross income (MAGI) is less than
$279,230 or you have a carryforward of an adoption credit from
(for the exclusion).
A qualified adoption assistance program is a separate written
plan set up by an employer to provide adoption assistance to its
employees. For more details, see Pub. 15-B.
3. You report the required information about the eligible child
in Part l.
Employer-provided adoption benefits should be shown in
box 12 of your Form(s) W-2 with code T. Your salary may have
been reduced to pay these benefits. You may also be able to
exclude amounts not shown in box 12 of your Form W-2 if all of
the following apply.
Married Persons Not Filing Jointly
You may be able to take the credit or exclusion if all of the
following apply.
Statements (2) and (3) under Who Can Take the Adoption
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Credit or Exclude Employer-Provided Adoption Benefits are true.
You lived apart from your spouse during the last 6 months of
the definition of a child with special needs.
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The adoption became final in 2023.
•
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2023.
Your employer had a written qualified adoption assistance
The eligible child lived in your home more than half of 2023.
•
•
program as described earlier.
You provided over half the cost of keeping up your home.
Additionally, a person who is filing separately may claim an
The following examples help illustrate how qualified adoption
expenses and employer-provided adoption benefits apply to the
maximum adoption credit allowed.
adoption credit carryforward from a prior year or years, provided
that, if the person was married in the year in which the qualified
adoption expenses first became allowable for the credit, the
person filed a joint return for that year.
Example 1. You paid $10,000 in qualified adoption expenses
for the adoption of an eligible child. Under a qualified adoption
assistance program, your employer reimbursed you for $4,000 of
those expenses. The $4,000 reimbursement may be excluded
from your income. However, because of your employer’s
reimbursement, $4,000 of the expenses no longer meet the
definition of qualified adoption expenses. As a result, your
maximum adoption credit is limited to $6,000 ($10,000 - $4,000).
When To Take the Credit or Exclusion
When you can take the adoption credit or exclusion depends on
whether the eligible child is a citizen or resident of the United
States (including U.S. territories) at the time the adoption effort
began (domestic adoption).
Example 2. You paid $20,000 in qualified adoption expenses
for the adoption of an eligible child, including $8,000 of legal
fees. Under a qualified adoption assistance program, your
employer reimbursed you the $8,000 of legal fees. The $8,000
employer reimbursement may be excluded from your income.
However, because of your employer’s reimbursement, $8,000 of
your expenses no longer meet the definition of qualified adoption
expenses. As a result, your maximum adoption credit is limited to
$12,000 ($20,000 - $8,000).
Child who is a U.S. citizen or resident (U.S. child). If the
eligible child is a U.S. citizen or resident, you can take the
adoption credit or exclusion even if the adoption never became
final. Take the credit or exclusion as shown in the following table.
Example 3. The facts are the same as in Example 2 except
that instead of reimbursing you for the legal fees, your employer
directly paid the $8,000 to the law firm. Your employer's payment
of the legal fees produces the same result as the employer's
reimbursement of the legal fees in Example 2 ($8,000 exclusion
and $12,000 credit).
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Instructions for Form 8839 (2023)
#RP-2005-31, and Rev. Proc. 2010-31, 2010-40 I.R.B. 413,
If your employer makes adoption assistance payments in a
year before the adoption of a foreign child is final, you must
include the payments in your income in the year of the payment.
Then, on your return for the year the adoption becomes final, you
can make an adjustment to take the exclusion.
Domestic Adoption
IF you pay
THEN take the credit in...
qualifying expenses in...
any year before the year the
adoption becomes final*
the year after the year
of the payment.
the year the adoption becomes final the year the adoption
becomes final.
Your employer isn't required to withhold income tax on
payments for qualifying expenses under an adoption
!
CAUTION
any year after the year the adoption the year of the payment.
becomes final
assistance program. If you must include the payments in
income in the year paid because your adoption of a foreign child
isn't final, your withholding may not be enough to cover the tax
on those payments. You may need to give your employer a new
Form W-4 to adjust your withholding or make estimated tax
payments to avoid a penalty for underpayment of estimated tax.
IF your employer pays for
qualifying expenses under an
adoption assistance program
in...
THEN take the
exclusion in...
any year
the year of the payment.
Specific Instructions
*In the case of a U.S. child, an adoption credit may be allowable for an
attempted or unsuccessful adoption, as well as for an adoption that isn't
Part I—Information About Your
Eligible Child or Children
Line 1
Child with special needs. If you adopt a U.S. child with special
needs, you may be able to exclude up to $15,950 and claim a
credit for additional expenses up to $15,950 (minus any qualified
adoption expenses claimed for the same child in a prior year).
The exclusion may be available, even if you or your employer
didn't pay any qualified adoption expenses, provided the
employer has a written qualified adoption assistance program.
Complete all columns that apply to the eligible child you adopted
or tried to adopt.
If you can't give complete information about an eligible child
you tried to adopt in 2022 because the adoption was either
unsuccessful or wasn't final by the end of 2023, complete the
entries that you can on line 1. Leave blank any entries you are
unable to complete. For example, if you don't have a social
security number (SSN) or an adoption taxpayer identification
number (ATIN) for your eligible child, leave column (f) blank.
Foreign child. If the eligible child is a foreign child, you can't
take the adoption credit or exclusion unless the adoption
becomes final. A child is a foreign child if they weren’t a citizen or
resident of the United States (including U.S. territories) at the
time the adoption effort began. Take the credit or exclusion as
shown in the following table.
For examples of the type of records you may want to
keep to substantiate your claim for the adoption credit,
see Notice 2010-66, 2010-42 I.R.B. 437, available at
TIP
Foreign Adoption
Attempted Adoptions of U.S. Children
IF you pay
THEN take the credit in...
In general, the dollar limitation requires you to combine the
qualified adoption expenses you paid if you made more than one
attempt to adopt one eligible U.S. child. When you combine the
amounts you spent, complete only the “Child 1” line. Don't report
the additional attempt(s) on the “Child 2” or “Child 3” line.
Complete the “Child 2” or “Child 3” line only if you adopted or
tried to adopt two or three eligible children.
qualifying expenses in...
any year before the year the
adoption becomes final
the year the adoption
becomes final.
the year the adoption becomes final the year the adoption
becomes final.
any year after the year the adoption the year of the payment.
becomes final
Example 1. You planned to adopt one U.S. child. You paid
$10,000 of qualified adoption expenses in an unsuccessful
attempt to adopt a child. You later paid $8,000 of additional
qualified adoption expenses in a successful adoption of a
different child. Complete only the “Child 1” line because you
made more than one attempt to adopt one eligible child.
Example 2. The facts are the same as in Example 1 except
that both attempts are unsuccessful and no adoption is ever
finalized. Enter $18,000 ($10,000 + $8,000) on the “Child 1” line
because you made more than one attempt to adopt one eligible
child.
IF your employer pays for
qualifying expenses under an
adoption assistance program
in...
THEN take the
exclusion in...
any year before the year the
adoption becomes final
the year the adoption
becomes final.
the year the adoption becomes final the year the adoption
becomes final.
Example 3. You planned to adopt one U.S. child. You paid
$9,000 in qualified adoption expenses in an unsuccessful
attempt to adopt a child. You later successfully adopted twins
after paying an additional $24,000 in qualified adoption
expenses ($12,000 per child). Enter $21,000 ($9,000 + $12,000)
on the “Child 1” line because you made more than one attempt
to adopt one eligible child. Enter $12,000 on the “Child 2” line
because you made a successful attempt to adopt a second
eligible child.
any year after the year the adoption the year of the payment.
becomes final
foreign adoption is treated as final, see Rev. Proc. 2005-31,
2005-26 I.R.B. 1374, available at IRS.gov/irb/2005-26_IRB/
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Instructions for Form 8839 (2023)
If you filed Form 8839 for a prior year in connection with
this adoption, enter your 2023 information on the same
line (Child 1, Child 2, or Child 3) that you used in the
behalf of each child. The adoption assistance agreements
entered into between Agency A and the adoptive parents are
evidence that State V has determined that Mark, Rachel, and
Janet are children with special needs.
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CAUTION
prior year.
Their adoptive parents may claim an adoption tax credit for
each child, even if the adoptive parents paid no qualifying
adoption expenses, if all other requirements of the credit are
met.
Example 2. Michael and Grace are born in State W and are
members of a sibling group. Their biological mother places the
siblings through a private adoption agency and voluntarily
surrenders her parental rights. Membership in a sibling group is
a factor that State W may use in determining that a child has
special needs. State W also requires that adoptive parents
requesting a state determination of special needs follow certain
steps and make the request before the adoption is final. Michael
and Grace’s adoptive parents don't make a request or follow the
required steps.
Michael and Grace aren't children with special needs
because State W didn't remove them from their biological mother
and didn't make a determination of special needs. Although
membership in a sibling group is a factor that State W may use in
making a determination, State W didn't make a determination
that either Michael or Grace wouldn't be adopted unless
adoption assistance was provided to the adoptive parents.
However, Michael and Grace’s adoptive parents may claim
adoption tax credits for the qualified adoption expenses they
paid in connection with Michael and Grace’s adoption, if all other
requirements of the credit are met.
Example 3. Hannah is born in State X. Hannah’s biological
parents place Hannah for adoption through a private adoption
agency and voluntarily relinquish their parental rights. Hannah
then is adopted. A medical exam performed shortly after
Hannah's birth shows that Hannah has serious physical
disabilities. Hannah isn't a child with special needs because
State X didn't remove Hannah from the biological parents and
didn't make a determination of special needs. However,
Hannah's adoptive parents may claim the adoption tax credit for
the qualified adoption expenses they paid in connection with
Hannah's adoption, if all other requirements of the credit are met.
More Than Three Eligible Children
If you adopted or tried to adopt more than three eligible children,
fill in and attach as many Forms 8839 as you need to list them.
Also, enter “See Attached” to the right of the Caution below
line 1.
For Part II, fill in lines 2 through 6 and 10 and 11 for each
child. But fill in lines 7 through 9 and 12 through 16 on only one
Form 8839. The amount on line 12 of that Form 8839 should be
the combined total of the amounts on line 11 of all your Forms
8839.
For Part III, fill in lines 17 through 20, 22, 26, and 27 for each
child. But fill in lines 21, 23 through 25, 28, and 29 on only one
Form 8839. The amount on line 21 of that Form 8839 should be
the combined total of the amounts on line 20 of all your Forms
8839. The amount on line 28 of that Form 8839 should be the
combined total of the amounts on line 27 of all your Forms 8839.
Column (c)
A disabled individual, one who is physically or mentally unable to
care for themselves, is an eligible child regardless of their age at
the time of adoption.
Column (d)
A child is a child with special needs if all three of the following
statements are true.
1. The child was a citizen or resident of the United States or
its territories at the time the adoption effort began (U.S. child).
2. A state (including the District of Columbia) has
determined that the child can't or shouldn't be returned to their
parents' home.
3. The state has determined that the child won't be adopted
unless assistance is provided to the adoptive parents. Factors
used by states to make this determination include:
a. The child's ethnic background and age,
Example 4. Noah is born in Country Z and is diagnosed with
serious physical and mental disabilities. Noah's adoptive
parents, who are residents of State Y, adopt Noah in Country Z,
bring Noah to the United States, and re-adopt Noah in State Y.
Noah isn't a child with special needs because Noah wasn't a
citizen or resident of the United States when the adoption
process began. Additionally, State Y didn't remove Noah from
the home of the biological parents and didn't make a
b. Whether the child is a member of a minority or sibling
group, and
c. Whether the child has a medical condition or a physical,
mental, or emotional handicap.
The state must make a determination that a child has special
needs before the child is considered to be a child with special
needs. A child having a specific factor or condition isn't enough
to establish that the state has made a determination of special
needs.
You may be able to claim an exclusion or credit for the
adoption of a U.S. child with special needs even if you didn't pay
determination of special needs. However, Noah's adoptive
parents may claim the adoption tax credit for the qualified
adoption expenses they paid in connection with Noah's
adoption, if all other requirements of the credit are met.
If you check the box in column (d) indicating the child
has special needs, be sure to keep evidence of the
!
CAUTION
state's determination in your records.
Column (e)
Example 1. Agency A is the child welfare department of
State V. Mark, Rachel, and Janet, brother and sisters, are U.S.
children residing in State V. When Mark was 10, Rachel 8, and
Janet 6, Agency A removed the children from the home of their
biological parents.
After Agency A placed the children in foster care, Agency A
determined it would be difficult to place the children for adoption
without providing assistance to the adoptive family because of
the ages and sibling relationship of the children. Agency A
provided the adoptive parents with monthly subsidy payments on
A child is a foreign child if they weren’t a citizen or resident of the
United States or its territories at the time the adoption effort
began.
Special rules. If you paid qualified adoption expenses in 2023
or any prior year in connection with the adoption of a foreign
child and the adoption became final in 2023, you can use the
total expenses you paid in 2023 and all prior years in
determining the amount to enter on line 5. If you and another
person (other than your spouse if filing jointly) each paid
-4-
Instructions for Form 8839 (2023)
Exclusion of Prior Year Benefits Worksheet
(for the adoption of a foreign child that became final in 2023)
Keep for Your Records
1. Enter the total employer-provided adoption benefits you received in 2023 and all prior years for the adoption of the
foreign child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter $15,950. If you and another person (other than your spouse if filing jointly) each received employer-provided
adoption benefits in 2023 or any prior year to adopt the same child, see the instructions for line 2 at the end of this
worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
3. Enter the smaller of line 1 or line 2 here and on Form 8839, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Next:
Enter -0- on Form 8839, line 18.
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•
•
Enter the amount from line 3 of this worksheet on Form 8839, line 19.
On Form 8839, line 20, enter the total amount of employer-provided adoption benefits received in 2023 and all prior
years.
Complete Form 8839 through line 28. Then, complete lines 4 through 9 of this worksheet to figure the amount of any
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prior year benefits you can exclude and the taxable benefits, if any, to enter on Form 8839, line 29.
4. Is the amount on your 2023 Form 8839, line 28, less than the amount on Form 8839, line 21?
No. Skip lines 4 through 6 of this worksheet and go to line 7.
Yes. Subtract Form 8839, line 28, from line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
5. Enter the total employer-provided adoption benefits you received before 2023 included on Form 8839, line 20, for
all children . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Taxable benefits. Subtract line 5 of this worksheet from line 4. If zero or less, enter -0-. Enter the result here and on
Form 8839, line 29. If more than zero, also include this amount on line 1f of Form 1040, 1040-SR, or 1040-NR . . . . . .
6.
7.
8.
7. Enter the amount from Form 8839, line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Enter the total 2023 employer-provided adoption benefits included on Form 8839, line 20, for all children . . . . . . . . . .
9. Prior year excluded benefits. Subtract line 8 of this worksheet from line 7. If zero or less, stop; you can't exclude any
of your prior year benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
Next. Figure the total you would enter on line 1f of Form 1040, 1040-SR, or 1040-NR before you exclude the amount from line 9 of this
worksheet. Then, subtract the amount from line 9 of this worksheet from that total. Enter the result on line 1f of Form 1040, 1040-SR, or
1040-NR.
Line 2. The maximum amount of employer-provided adoption benefits that can be excluded from income is $15,950 per child. If you and another
person (other than your spouse if filing jointly) each received employer-provided adoption benefits to adopt the same child, the $15,950 limit must be
divided between the two of you. You can divide it in any way you both agree. Enter your share of the $15,950 limit on line 2 of this worksheet.
qualified adoption expenses to adopt the same child, the total
qualified expenses must be divided between the two of you. You
can divide it in any way you both agree.
connection with the adoption of an eligible foreign child from
Country X. Country X is a non-Hague country (a country not
party to the Hague Adoption Convention). In 2022, Country X
issued a final decree of adoption to Riley and Parker, who
brought the child to the United States on an IR2, IR3, or IR4 visa.
In 2023, Riley and Parker paid $1,000 in qualified adoption
expenses in connection with re-adopting the child in their home
state. Riley and Parker's modified gross income (MAGI) is less
than the MAGI limitation in all years.
Under Rev. Proc. 2005-31, Riley and Parker may treat 2022
(the year of the adoption in Country X) or 2023 (the year of
re-adoption in the United States) as the year of finality. If Riley
and Parker choose 2022, then the $24,000 of aggregate
qualified adoption expenses paid in 2020, 2021, and 2022
($7,000 plus $8,000 plus $9,000) will be treated as paid in 2022.
The credit will be limited to $14,890 (the dollar limitation for
2022).
If the adoption didn't become final by the end of 2023, you
can't take the adoption credit for that child in 2023.
In general, the year of finality of a foreign adoption is
determined either under Rev. Proc. 2005-31, I.R.B. 2005-31,
2005-26 1374, available at IRS.gov/irb/2005-26_IRB/
#RP-2005-31 (non-Hague adoptions) or under Rev. Proc.
2010-31, 2010-41 I.R.B. 413, available at IRS.gov/irb/
2010-40_IRB/#RP-2010-31 (Hague adoptions).
Non-Hague adoptions. In most non-Hague adoptions, there
is an adoption proceeding in the foreign country (and the country
isn't a party to the Hague Adoption Convention, discussed later)
before the child is allowed to come to the United States. There
may also be a re-adoption proceeding in the United States,
either in the same year as the foreign adoption or in a later year.
Rev. Proc. 2005-31 generally allows taxpayers to choose as the
year of finality: (1) the year of the foreign-sending country
adoption proceeding, or (2) the year of the re-adoption, if the
re-adoption occurs in either the first or second year following the
year of the foreign-country proceeding. The expenses of
re-adoption are qualified adoption expenses in the year in which
the expenses are paid, subject to the dollar limitation.
Riley and Parker instead may choose to treat 2023 (the year
of re-adoption in the United States) as the year of finality. If Riley
and Parker choose 2023, then the $25,000 of aggregate
qualified adoption expenses paid ($24,000 total from 2020,
2021, and 2022, plus the $1,000 of re-adoption expenses paid in
2023) will be treated as paid in 2023. The credit will be limited to
$15,950 (the dollar limitation for 2023).
Hague adoptions. In Hague adoptions, there is usually an
adoption proceeding in the sending country (and the country is
Example. Riley and Parker paid qualified adoption expenses
of $7,000 in 2020, $8,000 in 2021, and $9,000 in 2022 in
-5-
Instructions for Form 8839 (2023)
one that is a party to the Hague Adoption Convention, discussed
later) before the child is allowed to come to the United States.
Rev. Proc. 2010-31 generally allows taxpayers to choose as the
year of finality: (1) the year in which the sending country enters a
final decree of adoption, or (2) the year in which the U.S.
Secretary of State issues a certificate under section 301(a) of
the Intercountry Adoption Act of 2000, 42 U.S.C. sections
14901–14954.
Custodial agreements followed by adoption in the United
States. In a few cases, the sending country may allow the child
to come to the United States under a custodial agreement. If so,
the child will be adopted later in a state court in the United
States. Both Rev. Proc. 2005-31 and Rev. Proc. 2010-31 allow
the adoptive parent(s) to treat the year of the state-court
adoption as the year of finality.
Part II—Adoption Credit
Line 2
The maximum adoption credit is $15,950 per child. Enter
$15,950 on line 2. If you and another person (other than your
spouse if filing jointly) each paid qualified adoption expenses to
adopt the same child, the $15,950 limit must be divided between
the two of you. You can divide it in any way you both agree. Enter
your share of the $15,950 limit on line 2 for that child.
Line 3
If you filed Form 8839 for a prior year for the same child, enter on
line 3 the total of the amounts shown on lines 3 and 6 (or
corresponding line) of the last form you filed for the child.
Line 5
The Hague Convention on Protection of Children and
Co-operation in Respect of Intercountry Adoption
!
Special rules apply if you paid expenses in connection
CAUTION
(Hague Adoption Convention) entered into force for the
with the adoption of an eligible foreign child. See
!
United States on April 1, 2008. The Hague Adoption Convention
applies if you adopted a child from a country that is party to the
Hague Adoption Convention and you filed your application and
petition (Forms I-800A and I-800) with the U.S. Citizenship and
Immigration Service after March 31, 2008. See
CAUTION
Column (e) for details.
Enter on line 5 the total qualified adoption expenses (as
defined earlier) you paid in:
2022 if the adoption wasn't final by the end of 2023,
2022 and 2023 if the adoption became final in 2023, or
2023 if the adoption became final before 2023.
•
•
•
Adoption.html for more information on the Hague Adoption
Convention, the application and petition, and a complete list of
countries that are parties to the Convention.
Expenses reimbursed by your employer under a written
qualified adoption assistance program aren't qualified
!
CAUTION
adoption expenses and must not be entered on line 5.
If you received employer-provided adoption benefits in 2023
in connection with the adoption of a foreign child and the
adoption didn't become final by the end of 2023, you must
include the benefits in the total entered on line 1f of Form 1040,
1040-SR, or 1040-NR.
See the examples following Employer-Provided Adoption
Special needs adoption. If you adopted a U.S. child with
special needs and the adoption became final in 2023, enter on
line 5:
Exclusion of prior year benefits. If you received
employer-provided adoption benefits before 2023 in connection
with the adoption of a foreign child and the adoption became
final in 2023, you may be able to exclude part or all of those
benefits from your 2023 income. To find out if you can, complete
use that worksheet to complete Form 8839, Part III, and to figure
any taxable benefits to enter on Form 8839, line 29.
$15,950, minus
•
Any qualified adoption expenses you used to figure any
•
adoption credit you claimed for the same child in a prior year.
This is the amount you entered on line 3 of Form 8839 for this
child.
If you didn't claim any adoption credit for the child in a prior
year, enter $15,950 on line 5 even if your qualified adoption
expenses for the child were less than $15,950 (and even if you
didn't have any qualified adoption expenses for this child).
If the adoption of more than one eligible foreign child became
final in 2023, complete lines 1 through 3 of the Exclusion of Prior
Year Benefits Worksheet separately for each foreign child and
use the combined totals to complete lines 4 through 9 of the
worksheet.
Unsuccessful adoption. If you paid qualified adoption
expenses in an attempt to adopt a U.S. child and the attempt
was unsuccessful, treat those expenses in the same manner as
expenses you paid for adoptions not final by the end of the year.
Example. You paid $3,000 of qualified adoption expenses in
2022 in an attempt to adopt a U.S. child. You paid $2,000 in
qualified adoption expenses early in 2023. However, the
adoption attempt was unsuccessful. Enter $3,000 on line 5. The
$2,000 paid in 2023 may qualify in 2024.
If you check the box in column (e), you must also check
the box in column (g), indicating the adoption was
!
CAUTION
finalized in 2023 or earlier.
Column (f)
Enter the child's identifying number. This can be a social security
number (SSN), an adoption taxpayer identification number
(ATIN), or an individual taxpayer identification number (ITIN).
Line 7
Enter on line 7 the amount from Form 1040, 1040-SR, or
1040-NR, line 11, increased by the total of any:
Enter the child's SSN if the child has an SSN or you will be
able to get an SSN in time to file your tax return. Apply for an
SSN using Form SS-5.
Exclusion of income from Puerto Rico;
Amounts from Form 2555, lines 45 and 50; and
Amount from Form 4563, line 15.
•
•
•
If you are in the process of adopting a child who is a U.S.
citizen or resident alien but you can't get an SSN for the child in
time to file your return, apply for an ATIN using Form W-7A.
However, if the child isn't a U.S. citizen or resident alien, apply
instead for an ITIN using Form W-7.
Line 15
Complete the credit limit worksheet to figure the limit of your
nonrefundable adoption credit.
Column (g)
Check the box in column (g) if the adoption for each child
became final in 2023 or earlier.
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Instructions for Form 8839 (2023)
have any unused credit to carry forward to 2024, be sure you
keep the worksheet. You will need it to figure your credit for 2024.
Credit Limit Worksheet—Line 15
1. Enter the amount from Form 8839, line 14 . . . . . .
1.
2.
Part III—Employer-Provided
Adoption Benefits
Line 17
2. Enter the amount from Form 1040, 1040-SR, or
1040-NR, line 18 . . . . . . . . . . . . . . . . . . . . . .
3. 1040 or 1040-SR filers: Enter the total of any
amounts from Form 1040 or Form 1040-SR, line 19*;
Schedule 3 (Form 1040), lines 1 through 4, 6d, 6f,
6g, 6l, and 6m; and Form 5695, line 32.
1040-NR filers: Enter the total of any amounts from
Form 1040-NR, line 19*; Schedule 3 (Form 1040),
lines 1, 2, 4, 6f, 6g, 6l, and 6m; and Form 5695,
line 32.
The maximum amount that can be excluded from income for
employer-provided adoption benefits is $15,950 per child. Enter
$15,950 on line 17. If you and another person (other than your
spouse if filing jointly) each received employer-provided
adoption benefits in connection with the adoption of the same
eligible child, the $15,950 limit must be divided between the two
of you. You can divide it in any way you both agree. Enter your
share of the $15,950 limit on line 17 for that child.
3.
4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . .
4.
5.
5. Enter the smaller of line 1 or line 4 here and on Form
8839, line 15 . . . . . . . . . . . . . . . . . . . . . . . . .
* If you are directed to complete Form 8839 by Credit Limit Worksheet B in the
Instructions for Schedule 8812 (Form 1040), include the amount from line 14 of Credit
Limit Worksheet B instead of the amount from Form 1040, 1040-SR, or 1040-NR,
line 19.
Line 18
If you received employer-provided adoption benefits in a prior
year for the same child, enter on line 18 the total of the amounts
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
Line 16—Credit Carryforward to 2024
received in connection with the adoption of a foreign
!
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,
whichever comes first. Use the Adoption Credit Carryforward
Worksheet to figure the amount of your credit carryforward. If you
CAUTION
child and the adoption became final in 2023. See
Exclusion of prior year benefits, earlier.
Adoption Credit Carryforward Worksheet—Line 16
1. Enter the amount from Form 8839, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Did you use the Adoption Credit Carryforward Worksheet—Line 16 in the 2022 Form 8839 instructions?
No. Skip lines 2 through 6. Enter the amount from line 1 of this worksheet on line 7.
1.
Yes. Have that worksheet handy and go to line 2.
2. Enter any 2018 credit carryforward (line 12 of your 2022 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
4.
5.
6.
7.
8.
9.
3. Enter any 2019 credit carryforward (line 14 of your 2022 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Enter any 2020 credit carryforward (line 16 of your 2022 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter any 2021 credit carryforward (line 18 of your 2022 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Enter any 2022 credit carryforward (line 20 of your 2022 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Add lines 1 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Enter the amount from Form 8839, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Did you enter an amount on line 2, 3, 4, 5, or 6?
No. Enter the amount on line 9 on lines 20 and 23 below; skip all the other lines.
Yes. Continue to line 10.
10. Subtract line 8 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
11. Subtract line 2 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. 2019 credit carryforward to 2024. Subtract line 11 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Subtract line 3 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. 2020 credit carryforward to 2024. Subtract line 13 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. Subtract line 4 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. 2021 credit carryforward to 2024. Subtract line 15 from line 5. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17. Subtract line 5 from line 15. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18. 2022 credit carryforward to 2024. Subtract line 17 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. Add lines 10, 12, 14, 16, and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20. 2023 credit carryforward to 2024. Subtract line 19 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21. Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22. Enter the amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23. Total credit carryforward to 2024. Subtract line 22 from line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Instructions for Form 8839 (2023)
Line 22
Line 23
If the child was a child with special needs and the adoption
became final in 2023, enter the amount from line 19 only if your
employer has a qualified adoption assistance program, as
requirement applies whether or not you received any
figure your modified adjusted gross income.
Your modified adjusted gross income (MAGI) for the
adoption credit may not be the same as the MAGI
!
CAUTION
figured in the following worksheet. If you are taking the
employer-provided adoption benefits under this plan.
line.
If your employer has no qualified adoption assistance
program, you must enter the smaller of line 19 or line 20.
Modified Adjusted Gross Income (MAGI) Worksheet—Line 23
If you file Form 1040 or 1040-SR, complete lines 2a through 9, and Schedule 1.
If you file Form 1040-NR, complete lines 2a through 5b, 7, and Schedule 1.
Before you begin:
1. Enter the amount you would enter on line 1z of Form 1040, 1040-SR, or 1040-NR if you could exclude the total amount
on Form 8839, line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
2. Enter the amount from Form 8839, line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Form 1040 or 1040-SR filers, enter the total of lines 2b, 3b, 4b, 5b, 6b, and 7 from Form 1040 or 1040-SR, and the
amount from Schedule 1 (Form 1040), line 10.
Form 1040-NR filers, enter the total of lines 2b, 3b, 4b, 5b, and 7 from Form 1040-NR, and the amount from Schedule
1 (Form 1040), line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4.
4. Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Form 1040 or 1040-SR filers, enter the total of Schedule 1 (Form 1040), lines 11 through 20, 23, and 25.
Form 1040-NR filers, enter the total of Schedule 1 (Form 1040), lines 11 through 18, 20, 23, and 25 . . . . . . . . . . . . .
5.
6.
6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 1040 or 1040-SR 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, and Form 4563, line 15; and
• Any exclusion of income from Puerto Rico.
Form 1040-NR filers, enter on Form 8839, line 23, the amount from line 6 of this worksheet.
-8-
Instructions for Form 8839 (2023)