OMB No. 1545-0074 Qualified Adoption Expenses Form 8839

© Attach to Form 1040 or 1040NR.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 38 © See separate instructions.

Name(s) shown on return Your social security number

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.

(b) 

Child’s year

of birth

(c) 

born before

1990 and

disabled

1

(a) 

Child’s name

Adoption Credit

2

Did you file Form 8839 for a prior year

for the same child?

Maximum adoption credit per child

3

3

Enter the smaller of line 4 or line 5

4

5

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

10 3

Subtract line 11 from line 7

9

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

Part I

Part II

2

.

(d)

a child

with special

needs

(f)

Child’s

identifying number

First Last

Is line 8 more than $170,820?

6

9

7

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

Multiply line 7 by line 10

8

4

Check if child was—

(e)

a

foreign

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.

10

Child 1 Child 2

Modified adjusted gross income (see page 4 of the instructions) 8

11

Subtract line 3 from line 2

12

13 Credit carryforward from prior years (line 23 of your Credit Carryforward Worksheet on

page 5 of the 2006 Form 8839 instructions)

14 Add lines 12 and 13 14

13

11

12

No. Enter -0-.

Yes. See page 4 of the instructions for 

the amount to enter. %

No. Skip lines 9 and 10, and enter -0- on line 11.

Yes. Subtract $170,820 from line 8

Adoption credit. Enter the smaller of line 14 or line 17 here and include on Form 1040,

line 54, or Form 1040NR, line 49. Check box c on that line. If line 17 is smaller than line 14,

you may have a credit carryforward (see page 4 of the instructions)

15 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43

18

18

$11,390 $11,390

1040 filers: Enter the total of any amounts from

Form 1040, lines 47 through 49, line 51, and line

53; line 12 of the Line 11 Worksheet in Pub. 972

(see page 4 of the instructions); Form 8396, line

11; and Form 5695, line 15.

5

6

16

1040NR filers: Enter the total of any amounts from Form

1040NR, lines 44, 46, and 48; line 12 of the Line

11 Worksheet in Pub. 972 (see page 4 of the

instructions); Form 8396, line 11; and Form

5695, line 15.

17 Subtract line 16 from line 15

15

16 %

17

00 00

Caution. Your qualified adoption expenses

may not be equal to the adoption expenses

you paid in 2007.

Qualified adoption expenses (see page 4

of the instructions)

2007
Form 8839 (2007) Page 2

Employer-Provided Adoption Benefits

Add the amounts on line 22

26

20

Modified adjusted gross income

(from the worksheet on page 6 of

the instructions)

Is line 26 more than $170,820?

Excluded benefits. Subtract line 29 from line 25 30

31

Part III

27

Employer-provided adoption benefits you

received in 2007. This amount should be

shown in box 12 of your 2007 Form(s)

W-2 with code T

Did you receive employer-provided

adoption benefits for a prior year for the

same child?

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

25

Multiply line 25 by line 28

26

Taxable benefits. Is line 30 more than line 23?

28

29

28 3 .

21

22

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 2007,

enter the amount from line 21

24

29

27

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

23

24

22

20

Child 1 Child 2

25

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

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

23

No. Enter -0-.

Yes. See page 5 of the instructions

for the amount to enter.

Subtract line 20 from line 19

19

21

%

Maximum exclusion per child 19

No. Skip lines 27 and 28, and

enter -0- on line 29.

Yes. Subtract $170,820 from

line 26

30

31

$11,390 00 $11,390 00

No.

Yes.

● You paid adoption expenses in 2006, those expenses were not fully reimbursed by your employer or otherwise,

and the adoption was not final by the end of 2006.

● You adopted a child with special needs and the adoption became final in 2007.

Subtract line 30 from line 23. Also, include this amount, if more than zero, on 

line 7 of Form 1040 or line 8 of Form 1040NR. On the dotted line next to line 

7 of Form 1040 or line 8 of Form 1040NR, enter “AB.”

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 line 8 of Form 1040NR

by the amount on Form 8839, line 31. Enter the result on line 7 of Form 1040 

or line 8 of Form 1040NR. Enter “SNE” on the dotted line next to the entry

line.

TIP

% ● The total adoption expenses you paid in 2007 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2007 or earlier.