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This document provides instructions for claiming the adoption credit for qualified adoption expenses paid before 1997. It outlines eligibility requirements, definitions of eligible children, and details
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How to fill out form 8839

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How to fill out Form 8839

01
Obtain Form 8839 from the IRS website or your tax professional.
02
Read the instructions provided with the form carefully.
03
Fill out your personal information at the top of the form, including your name, Social Security number, and address.
04
Indicate the year for which you are claiming the credit.
05
Complete Part I by entering the qualified expenses you incurred for your adopted child.
06
Determine if you meet the income limits and eligibility for the adoption credit.
07
In Part II, provide details regarding the adoption and any relevant adoption agency information.
08
Calculate the total credit amount you're eligible for in Part III based on the instructions.
09
Review the entire form for accuracy and completeness.
10
Sign and date the form before submitting it with your tax return, or file it separately if applicable.

Who needs Form 8839?

01
Individuals or couples who have adopted a child and incurred qualifying expenses associated with the adoption process.
02
Taxpayers seeking to claim the adoption tax credit for eligible expenses related to the adoption of children.
03
Those who have adopted domestically or from a foreign country may also need this form to claim credit.
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People Also Ask about

The adoption tax credit is non-refundable. It will reduce a tax bill but won't result in a refund, even when the amount of credit is greater than the tax bill.
Is the adoption tax credit refundable for 2023 or future years? No. The credit was only refundable for tax years 2010 and 2011. A refundable credit is one that a person can benefit from regardless of their tax liability (see above).
In 2025, adoptive parents may claim a federal tax credit for up to $17,280 of “qualified adoption expenses” for each child, an increase from $16,810 in 2024.
The credit is limited to the amount of tax you owe each year. You may carry unused credit amounts to 5 future years. If you claimed an incorrect credit amount, file an amended return. You can check the status of an amended return around 3 weeks after you submit it.
Overview. The Adoption Credit is a non-refundable credit. Form 8839 can be e-filed.
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 2015, you may claim an adoption tax credit of up to $13,400. (Adoptions from previous years had different tax credit amounts.) The amount of the credit you may take is reduced based on your federal modified adjusted gross income.
The Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC) are credits for individuals who claim a child as a dependent if the child meets certain eligibility requirements. The CTC is a nonrefundable credit and the ACTC is a refundable credit.

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Form 8839 is the Qualified Adoption Expenses form used by taxpayers to claim a credit for qualified adoption expenses.
Individuals who have incurred qualified adoption expenses and wish to claim the adoption tax credit must file Form 8839.
To fill out Form 8839, gather your adoption-related expenses, complete the form sections detailing those expenses and personal information, then calculate the credit and attach it to your tax return.
The purpose of Form 8839 is to allow taxpayers to claim a credit for qualified expenses incurred during the adoption process.
Form 8839 requires reporting on personal information, details of the adopted child, the adoption agency, and a breakdown of qualified adoption expenses.
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