2023

Instructions for Form 8839

Qualified Adoption Expenses

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless 

otherwise noted.

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.

Future Developments

For the latest information about developments related to Form 

8839 and its instructions, such as legislation enacted after they 

are published, go to IRS.gov/Form8839.

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 

for the same expenses. See Qualified Adoption Expenses and 

Employer-Provided Adoption Benefits, later.

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.

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:

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.)

3. You paid qualified adoption expenses in connection with 

the adoption of an eligible foreign child in:

a. 2023 or prior years and the adoption became final in 

2023, or

b. 2023 and the adoption became final before 2023.

See Column (e), later.

4. You have a carryforward of an adoption credit from 2022.

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 

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.

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 

2023, or

b. 2023 and the adoption became final before 2023.

See Column (e), later.

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 

program (see Employer-Provided Adoption Benefits). For this 

reason, you must complete Form 8839, Part III, before you can 

figure the credit, if any, in Part II. But see Child with special 

needs.

You can't exclude employer-provided adoption benefits if 

your employer is an S corporation in which you own 

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.

IF your MAGI is... THEN the income limit...

$239,230 or less won't affect your credit or exclusion.

between $239,231 and $279,229 will reduce your credit or exclusion.

$279,230 or more will eliminate your credit or exclusion.

Definitions

Eligible Child

An eligible child is:

• Any child under age 18. If the child turned 18 during the year, 

the child is an eligible child for the part of the year they were 

under age 18.

• Any disabled individual physically or mentally unable to take 

care of themselves.

If you and another person (other than your spouse if 

filing jointly) adopted or tried to adopt an eligible U.S. 

child, see Line 2 (or Line 17, if applicable), before 

completing Part II (or Part III).

CAUTION

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CAUTION

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Sep 7, 2023 Cat. No. 23077T
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,

• Attorney fees,

• Court costs,

• Travel expenses (including meals and lodging) while away 

from home, and

• 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 

program;

• That violate state or federal law;

• For carrying out a surrogate parenting arrangement;

• For the adoption of your spouse's child;

• Reimbursed by your employer or otherwise; or

• Allowed as a credit or deduction under any other provision of 

federal income tax law.

Employer-Provided Adoption Benefits

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 

assistance program. But see Child with special needs.

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.

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.

• You adopted a child with special needs. See Column (d) for 

the definition of a child with special needs.

• The adoption became final in 2023.

• Your employer had a written qualified adoption assistance 

program as described earlier.

The following examples help illustrate how qualified adoption 

expenses and employer-provided adoption benefits apply to the 

maximum adoption credit allowed.

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).

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).

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).

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.

Who Can Take the Adoption Credit or 

Exclude Employer-Provided Adoption 

Benefits?

You may be able to take the credit or exclusion if all three of the 

following statements are true.

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 

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 

separated or living apart from your spouse and you meet certain 

other requirements. See Married Persons Not Filing Jointly.

2. Your modified adjusted gross income (MAGI) is less than 

$279,230 or you have a carryforward of an adoption credit from 

2022. To figure your MAGI, see Line 7 (for the credit) or Line 23 

(for the exclusion).

3. You report the required information about the eligible child 

in Part l.

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 

Credit or Exclude Employer-Provided Adoption Benefits are true.

• You lived apart from your spouse during the last 6 months of 

2023.

• The eligible child lived in your home more than half of 2023.

• You provided over half the cost of keeping up your home.

Additionally, a person who is filing separately may claim an 

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.

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).

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.

-2- Instructions for Form 8839 (2023)
Domestic Adoption

IF you pay 

qualifying expenses in...

 THEN take the credit 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.

any year after the year the adoption 

becomes final

 the year of the payment.

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.

*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 

final. See the instructions for Line 1 and Line 5 for additional information.

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. 

See Column (d) for more information.

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.

Foreign Adoption

IF you pay 

qualifying expenses in...

 THEN take the credit 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 

becomes final

 the year of the payment.

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.

any year after the year the adoption 

becomes final

 the year of the payment.

For more information, see Column (e). To find out when a 

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/

#RP-2005-31, and Rev. Proc. 2010-31, 2010-40 I.R.B. 413, 

available at IRS.gov/irb/2010-40_IRB/#RP-2010-31.

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.

Your employer isn't required to withhold income tax on 

payments for qualifying expenses under an adoption 

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.

Specific Instructions

Part I—Information About Your 

Eligible Child or Children

Line 1

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.

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 

IRS.gov/irb/2010-42_IRB/#NOT-2010-66.

Attempted Adoptions of U.S. Children

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.

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.

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.

CAUTION

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TIP

Instructions for Form 8839 (2023) -3-
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 

prior year.

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,

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 

any qualified adoption expenses. See Line 22 and the 

instructions for Line 5.

For more information, see Tax Topic 607, available at IRS.gov/

taxtopics/tc607.html.

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 

CAUTION

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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.

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.

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 

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 

state's determination in your records.

Column (e)

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 

CAUTION

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-4- Instructions for Form 8839 (2023)
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.

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.

Example. Riley and Parker paid qualified adoption expenses 

of $7,000 in 2020, $8,000 in 2021, and $9,000 in 2022 in 

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).

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 

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. Enter the smaller of line 1 or line 2 here and on Form 8839, line 17 ...................................... 3.

Next:

• Enter -0- on Form 8839, line 18.

• 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 

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. Enter the total employer-provided adoption benefits you received before 2023 included on Form 8839, line 20, for 

all children ................................................................................ 5.

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. Enter the amount from Form 8839, line 28 ......................................................... 7.

8. Enter the total 2023 employer-provided adoption benefits included on Form 8839, line 20, for all children .......... 8.

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.

Instructions for Form 8839 (2023) -5-
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.

The Hague Convention on Protection of Children and 

Co-operation in Respect of Intercountry Adoption 

(Hague Adoption Convention) entered into force for the 

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 

www.travel.state.gov/content/travel/en/IntercountryAdoption.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.

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.

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 

the Exclusion of Prior Year Benefits Worksheet. You must also 

use that worksheet to complete Form 8839, Part III, and to figure 

any taxable benefits to enter on Form 8839, line 29.

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.

If you check the box in column (e), you must also check 

the box in column (g), indicating the adoption was 

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).

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.

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.

Column (g)

Check the box in column (g) if the adoption for each child 

became final in 2023 or earlier.

CAUTION

!

CAUTION

!

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

Special rules apply if you paid expenses in connection 

with the adoption of an eligible foreign child. See 

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.

Expenses reimbursed by your employer under a written 

qualified adoption assistance program aren't qualified 

adoption expenses and must not be entered on line 5. 

See the examples following Employer-Provided Adoption 

Benefits.

Special needs adoption. If you adopted a U.S. child with 

special needs and the adoption became final in 2023, enter on 

line 5:

• $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).

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.

Line 7

Enter on line 7 the amount from Form 1040, 1040-SR, or 

1040-NR, line 11, increased by the total of any:

• Exclusion of income from Puerto Rico;

• Amounts from Form 2555, lines 45 and 50; and

• Amount from Form 4563, line 15.

Line 15

Complete the credit limit worksheet to figure the limit of your 

nonrefundable adoption credit.

CAUTION

!

CAUTION

!

-6- Instructions for Form 8839 (2023)
Credit Limit Worksheet—Line 15

1. Enter the amount from Form 8839, line 14 ...... 1.

2. Enter the amount from Form 1040, 1040-SR, or 

1040-NR, line 18 ...................... 2.

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. 3.

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. 

4. Subtract line 3 from line 2 ................. 4.

5. Enter the smaller of line 1 or line 4 here and on Form 

8839, line 15 ......................... 5.

* 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 16—Credit Carryforward to 2024

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 

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.

Part III—Employer-Provided

Adoption Benefits

Line 17

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.

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 

received in connection with the adoption of a foreign 

child and the adoption became final in 2023. See 

Exclusion of prior year benefits, earlier.

CAUTION

!

Adoption Credit Carryforward Worksheet—Line 16

1. Enter the amount from Form 8839, line 12 ............................................................ 1.

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.

 Yes. Have that worksheet handy and go to line 2.

2. Enter any 2018 credit carryforward (line 12 of your 2022 worksheet) .......................................... 2.

3. Enter any 2019 credit carryforward (line 14 of your 2022 worksheet) .......................................... 3.

4. Enter any 2020 credit carryforward (line 16 of your 2022 worksheet) .......................................... 4.

5. Enter any 2021 credit carryforward (line 18 of your 2022 worksheet) .......................................... 5.

6. Enter any 2022 credit carryforward (line 20 of your 2022 worksheet) .......................................... 6.

7. Add lines 1 through 6 .......................................................................... 7.

8. Enter the amount from Form 8839, line 16 ............................................................ 8.

9. Subtract line 8 from line 7 ....................................................................... 9.

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. Subtract line 2 from line 8. If zero or less, enter -0- ...................................................... 11.

12. 2019 credit carryforward to 2024. Subtract line 11 from line 3. If zero or less, enter -0- .............................. 12.

13. Subtract line 3 from line 11. If zero or less, enter -0- ..................................................... 13.

14. 2020 credit carryforward to 2024. Subtract line 13 from line 4. If zero or less, enter -0- .............................. 14.

15. Subtract line 4 from line 13. If zero or less, enter -0- ..................................................... 15.

16. 2021 credit carryforward to 2024. Subtract line 15 from line 5. If zero or less, enter -0- .............................. 16.

17. Subtract line 5 from line 15. If zero or less, enter -0- ..................................................... 17.

18. 2022 credit carryforward to 2024. Subtract line 17 from line 6. If zero or less, enter -0- .............................. 18.

19. Add lines 10, 12, 14, 16, and 18 .................................................................. 19.

20. 2023 credit carryforward to 2024. Subtract line 19 from line 9. If zero or less, enter -0- .............................. 20.

21. Add lines 19 and 20 ........................................................................... 21.

22. Enter the amount from line 10 .................................................................... 22.

23. Total credit carryforward to 2024. Subtract line 22 from line 21 .............................................. 23.

Instructions for Form 8839 (2023) -7-
Line 22

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 

defined earlier under Employer-Provided Adoption Benefits. This 

requirement applies whether or not you received any 

employer-provided adoption benefits under this plan.

If your employer has no qualified adoption assistance 

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

Line 23

Use the Modified Adjusted Gross Income (MAGI) Worksheet to 

figure your modified adjusted gross income.

Your modified adjusted gross income (MAGI) for the 

adoption credit may not be the same as the MAGI 

figured in the following worksheet. If you are taking the 

credit, be sure to read Line 7 before you enter an amount on that 

line. 

CAUTION

!

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

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. Add lines 1, 2, and 3 ........................................................................ 4.

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

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)