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2024

Instructions for Form 8839

Qualified Adoption Expenses

Section references are to the Internal Revenue Code unless these benefits from income if your employer had a written
otherwise noted. qualified adoption assistance program (see Employer-Provided
Adoption Benefits, later) and any of the following statements are
true.
What's New
1. You received employer-provided adoption benefits in
2024 maximum credit. The maximum credit and the exclusion 2024. However, special rules apply for benefits received in
for employer-provided benefits are both $16,810 per eligible connection with the adoption of an eligible foreign child. See
child in 2024. This amount begins to phase out if you have Column (e), later.
modified adjusted gross income in excess of $252,150 and is 2. You adopted an eligible U.S. child with special needs and
completely phased out for modified adjusted gross income of the adoption became final in 2024.
$292,150 or more.
3. You received employer-provided adoption benefits in
connection with the adoption of an eligible foreign child in:
Future Developments a. 2024 or prior years and the adoption became final in
2024, or
For the latest information about developments related to Form
8839 and its instructions, such as legislation enacted after they b. 2024 and the adoption became final before 2024.
are published, go to IRS.gov/Form8839. See Column (e), later.
For purposes of calculating the adoption credit in Part II,
qualified adoption expenses don't include expenses reimbursed
General Instructions by an employer under a written qualified adoption assistance
program (see Employer-Provided Adoption Benefits). For this
Purpose of Form reason, you must complete Form 8839, Part III, before you can
Use Form 8839 to figure your adoption credit and any figure the credit, if any, in Part II. But see Child with special
employer-provided adoption benefits you can exclude from your needs.
income. You can claim both the exclusion and the credit for
expenses of adopting an eligible child. For example, depending You can't exclude employer-provided adoption benefits if
on the cost of the adoption, you may be able to exclude up to ! your employer is an S corporation in which you own
$16,810 from your income and also be able to claim a credit of CAUTION more than 2% of the stock or stock with more than 2% of
up to $16,810. But, you can't claim both a credit and exclusion the voting power.
for the same expenses. See Qualified Adoption Expenses and
Employer-Provided Adoption Benefits, later. Income limit. The income limit on the adoption credit or
exclusion is based on modified adjusted gross income (MAGI).
Adoption credit. Use Form 8839, Part II, to figure the adoption For 2024, use the following table to see if the income limit will
credit you can take on Schedule 3 (Form 1040), line 6c. You may affect your credit or exclusion.
be able to take this credit in 2024 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 $252,150 or less won't affect your credit or exclusion.
paid in connection with adopting an eligible U.S. child with between $252,151 and $292,149 will reduce your credit or exclusion.
special needs) in:
$292,150 or more will eliminate your credit or exclusion.
a. 2023 and the adoption wasn't final at the end of 2023, or
b. 2024 and the adoption became final in or before 2024.
2. You adopted an eligible U.S. child with special needs and
Definitions
the adoption became final in 2024. (In this case, you may be able
to take the credit even if you didn't pay any qualified adoption
expenses.) Eligible Child
3. You paid qualified adoption expenses in connection with An eligible child is:
the adoption of an eligible foreign child in: • 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
a. 2024 or prior years and the adoption became final in under age 18.
2024, or • Any disabled individual physically or mentally unable to take
b. 2024 and the adoption became final before 2024. care of themselves.
See Column (e), later. If you and another person (other than your spouse if
4. You have a carryforward of an adoption credit from 2023. ! filing jointly) adopted or tried to adopt an eligible U.S.
CAUTION child, see Line 2 (or Line 17, if applicable), before
Income exclusion for employer-provided adoption benefits. completing Part II (or Part III).
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

Instructions for Form 8839 (2024) Catalog Number 23077T
May 30, 2024 Department of the Treasury Internal Revenue Service www.irs.gov

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Qualified Adoption Expenses Example 4. You paid $34,720 in qualified adoption expenses
Qualified adoption expenses are reasonable and necessary to adopt an eligible foreign child, and the adoption became final
expenses directly related to, and for the principal purpose of, the in 2024. Under a qualified adoption assistance program, your
legal adoption of an eligible child. employer reimbursed you for $16,810 of those expenses. The
$16,810 reimbursement may be excluded from your income. The
Qualified adoption expenses include: remaining $17,910 of expenses ($34,720 - $16,810) continue to
• Adoption fees, be qualified adoption expenses that are eligible for the credit.
• Attorney fees, However, your credit is dollar-limited to $16,810. The remaining
• Court costs, $1,100 ($34,720 - $16,810 - $16,810) may never be claimed as
• Travel expenses (including meals and lodging) while away a credit or excluded from gross income.
from home, and
• Re-adoption expenses relating to the adoption of a foreign Who Can Take the Adoption Credit or
child.
Exclude Employer-Provided Adoption
Qualified adoption expenses don't include expenses:
• For which you received funds under any state, local, or federal Benefits?
program; You may be able to take the credit or exclusion if all three of the
• That violate state or federal law; following statements are true.
• For carrying out a surrogate parenting arrangement; 1. Your filing status is single, head of household, qualifying
• For the adoption of your spouse's child; surviving spouse, or married filing jointly. Generally, if you are
• Reimbursed by your employer or otherwise; or married, you must file a joint return to take the credit or
• Allowed as a credit or deduction under any other provision of exclusion. However, if you are married and aren't filing jointly, you
federal income tax law. may be able to take the credit or exclusion on your own return if
you are considered unmarried because you are legally
Employer-Provided Adoption Benefits separated or living apart from your spouse and you meet certain
In most cases, employer-provided adoption benefits are other requirements. See Married Persons Not Filing Jointly.
amounts your employer paid directly to either you or a third party 2. Your modified adjusted gross income (MAGI) is less than
for qualified adoption expenses under a qualified adoption $292,150 or you have a carryforward of an adoption credit from
assistance program. But see Child with special needs. 2023. To figure your MAGI, see Line 7 (for the credit) or Line 23
A qualified adoption assistance program is a separate written (for the exclusion).
plan set up by an employer to provide adoption assistance to its 3. You report the required information about the eligible child
employees. For more details, see Pub. 15-B. 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 Married Persons Not Filing Jointly
been reduced to pay these benefits. You may also be able to You may be able to take the credit or exclusion if all of the
exclude amounts not shown in box 12 of your Form W-2 if all of following apply.
the following apply. • Statements (2) and (3) under Who Can Take the Adoption
• You adopted a child with special needs. See Column (d) for Credit or Exclude Employer-Provided Adoption Benefits are true.
the definition of a child with special needs. • You lived apart from your spouse during the last 6 months of
• The adoption became final in 2024. 2024.
• Your employer had a written qualified adoption assistance • The eligible child lived in your home more than half of 2024.
program as described earlier. • You provided over half the cost of keeping up your home.
The following examples help illustrate how qualified adoption Additionally, a person who is filing separately may claim an
expenses and employer-provided adoption benefits apply to the adoption credit carryforward from a prior year or years, provided
maximum adoption credit allowed. that, if the person was married in the year in which the qualified
Example 1. You paid $10,000 in qualified adoption expenses adoption expenses first became allowable for the credit, the
for the adoption of an eligible child. Under a qualified adoption person filed a joint return for that year.
assistance program, your employer reimbursed you for $4,000 of
those expenses. The $4,000 reimbursement may be excluded When To Take the Credit or Exclusion
from your income. However, because of your employer’s When you can take the adoption credit or exclusion depends on
reimbursement, $4,000 of the expenses no longer meet the whether the eligible child is a citizen or resident of the United
definition of qualified adoption expenses. As a result, your States (including U.S. territories) at the time the adoption effort
maximum adoption credit is limited to $6,000 ($10,000 - $4,000). began (domestic adoption).
Example 2. You paid $20,000 in qualified adoption expenses Child who is a U.S. citizen or resident (U.S. child). If the
for the adoption of an eligible child, including $8,000 of legal eligible child is a U.S. citizen or resident, you can take the
fees. Under a qualified adoption assistance program, your adoption credit or exclusion even if the adoption never became
employer reimbursed you the $8,000 of legal fees. The $8,000 final. Take the credit or exclusion as shown in the following table.
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).

2 Instructions for Form 8839 (2024)

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Domestic Adoption #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 you pay THEN take the credit in... If your employer makes adoption assistance payments in a
qualifying expenses in... year before the adoption of a foreign child is final, you must
any year before the year the the year after the year include the payments in your income in the year of the payment.
adoption becomes final* of the payment. Then, on your return for the year the adoption becomes final, you
can make an adjustment to take the exclusion.
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
any year after the year the adoption the year of the payment. CAUTION! assistance program. If you must include the payments in
becomes final income in the year paid because your adoption of a foreign child
IF your employer pays for THEN take the 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
qualifying expenses under an exclusion in...
Form W-4 to adjust your withholding or make estimated tax
adoption assistance program payments to avoid a penalty for underpayment of estimated tax.
in...
any year the year of the payment.
*In the case of a U.S. child, an adoption credit may be allowable for an Specific Instructions
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. Part I—Information About Your
Eligible Child or Children
Child with special needs. If you adopt a U.S. child with special Line 1
needs, you may be able to exclude up to $16,810 and claim a Complete all columns that apply to the eligible child you adopted
credit for additional expenses up to $16,810 (minus any qualified or tried to adopt.
adoption expenses claimed for the same child in a prior year).
The exclusion may be available, even if you or your employer If you can't give complete information about an eligible child
didn't pay any qualified adoption expenses, provided the you tried to adopt in 2023 because the adoption was either
employer has a written qualified adoption assistance program. unsuccessful or wasn't final by the end of 2024, complete the
See Column (d) for more information. 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
Foreign child. If the eligible child is a foreign child, you can't security number (SSN) or an adoption taxpayer identification
take the adoption credit or exclusion unless the adoption number (ATIN) for your eligible child, leave column (f) blank.
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 For examples of the type of records you may want to
time the adoption effort began. Take the credit or exclusion as TIP keep to substantiate your claim for the adoption credit,
shown in the following table. see Notice 2010-66, 2010-42 I.R.B. 437, available at
IRS.gov/irb/2010-42_IRB/#NOT-2010-66.
Foreign Adoption
Attempted Adoptions of U.S. Children
IF you pay THEN take the credit in...
qualifying expenses in... In general, the dollar limitation requires you to combine the
qualified adoption expenses you paid if you made more than one
any year before the year the the year the adoption attempt to adopt one eligible U.S. child. When you combine the
adoption becomes final becomes final. amounts you spent, complete only the “Child 1” line. Don't report
the additional attempt(s) on the “Child 2” or “Child 3” line.
the year the adoption becomes final the year the adoption Complete the “Child 2” or “Child 3” line only if you adopted or
becomes final. tried to adopt two or three eligible children.
any year after the year the adoption the year of the payment. Example 1. You planned to adopt one U.S. child. You paid
becomes final $10,000 of qualified adoption expenses in an unsuccessful
IF your employer pays for THEN take the attempt to adopt a child. You later paid $8,000 of additional
qualifying expenses under an exclusion in... qualified adoption expenses in a successful adoption of a
adoption assistance program different child. Complete only the “Child 1” line because you
in... made more than one attempt to adopt one eligible child.
Example 2. The facts are the same as in Example 1 except
any year before the year the the year the adoption that both attempts are unsuccessful and no adoption is ever
adoption becomes final becomes final. finalized. Enter $18,000 ($10,000 + $8,000) on the “Child 1” line
the year the adoption becomes final the year the adoption because you made more than one attempt to adopt one eligible
becomes final. child.
any year after the year the adoption the year of the payment. Example 3. You planned to adopt one U.S. child. You paid
becomes final $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
For more information, see Column (e). To find out when a expenses ($12,000 per child). Enter $21,000 ($9,000 + $12,000)
foreign adoption is treated as final, see Rev. Proc. 2005-31, on the “Child 1” line because you made more than one attempt
2005-26 I.R.B. 1374, available at IRS.gov/irb/2005-26_IRB/ 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.

Instructions for Form 8839 (2024) 3

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If you filed Form 8839 for a prior year in connection with behalf of each child. The adoption assistance agreements
! this adoption, enter your 2024 information on the same entered into between Agency A and the adoptive parents are
CAUTION line (Child 1, Child 2, or Child 3) that you used in the evidence that State V has determined that Mark, Rachel, and
prior year. Janet are children with special needs.
Their adoptive parents may claim an adoption tax credit for
More Than Three Eligible Children each child, even if the adoptive parents paid no qualifying
If you adopted or tried to adopt more than three eligible children, adoption expenses, if all other requirements of the credit are
fill in and attach as many Forms 8839 as you need to list them. met.
Also, enter “See Attached” to the right of the Caution below Example 2. Michael and Grace are born in State W and are
line 1. members of a sibling group. Their biological mother places the
For Part II, fill in lines 2 through 6 and 10 and 11 for each siblings through a private adoption agency and voluntarily
child. But fill in lines 7 through 9 and 12 through 16 on only one surrenders her parental rights. Membership in a sibling group is
Form 8839. The amount on line 12 of that Form 8839 should be a factor that State W may use in determining that a child has
the combined total of the amounts on line 11 of all your Forms special needs. State W also requires that adoptive parents
8839. requesting a state determination of special needs follow certain
steps and make the request before the adoption is final. Michael
For Part III, fill in lines 17 through 20, 22, 26, and 27 for each and Grace’s adoptive parents don't make a request or follow the
child. But fill in lines 21, 23 through 25, 28, and 29 on only one required steps.
Form 8839. The amount on line 21 of that Form 8839 should be Michael and Grace aren't children with special needs
the combined total of the amounts on line 20 of all your Forms because State W didn't remove them from their biological mother
8839. The amount on line 28 of that Form 8839 should be the and didn't make a determination of special needs. Although
combined total of the amounts on line 27 of all your Forms 8839. membership in a sibling group is a factor that State W may use in
making a determination, State W didn't make a determination
Column (c) that either Michael or Grace wouldn't be adopted unless
A disabled individual, one who is physically or mentally unable to adoption assistance was provided to the adoptive parents.
care for themselves, is an eligible child regardless of their age at However, Michael and Grace’s adoptive parents may claim
the time of adoption. adoption tax credits for the qualified adoption expenses they
paid in connection with Michael and Grace’s adoption, if all other
Column (d) requirements of the credit are met.
A child is a child with special needs if all three of the following Example 3. Hannah is born in State X. Hannah’s biological
statements are true. parents place Hannah for adoption through a private adoption
1. The child was a citizen or resident of the United States or agency and voluntarily relinquish their parental rights. Hannah
its territories at the time the adoption effort began (U.S. child). then is adopted. A medical exam performed shortly after
2. A state (including the District of Columbia) has Hannah's birth shows that Hannah has serious physical
determined that the child can't or shouldn't be returned to their disabilities. Hannah isn't a child with special needs because
parents' home. State X didn't remove Hannah from the biological parents and
didn't make a determination of special needs. However,
3. The state has determined that the child won't be adopted Hannah's adoptive parents may claim the adoption tax credit for
unless assistance is provided to the adoptive parents. Factors the qualified adoption expenses they paid in connection with
used by states to make this determination include: Hannah's adoption, if all other requirements of the credit are met.
a. The child's ethnic background and age, Example 4. Noah is born in Country Z and is diagnosed with
b. Whether the child is a member of a minority or sibling serious physical and mental disabilities. Noah's adoptive
group, and parents, who are residents of State Y, adopt Noah in Country Z,
c. Whether the child has a medical condition or a physical, bring Noah to the United States, and re-adopt Noah in State Y.
mental, or emotional handicap. Noah isn't a child with special needs because Noah wasn't a
citizen or resident of the United States when the adoption
The state must make a determination that a child has special process began. Additionally, State Y didn't remove Noah from
needs before the child is considered to be a child with special the home of the biological parents and didn't make a
needs. A child having a specific factor or condition isn't enough determination of special needs. However, Noah's adoptive
to establish that the state has made a determination of special parents may claim the adoption tax credit for the qualified
needs. adoption expenses they paid in connection with Noah's
You may be able to claim an exclusion or credit for the adoption, if all other requirements of the credit are met.
adoption of a U.S. child with special needs even if you didn't pay If you check the box in column (d) indicating the child
any qualified adoption expenses. See Line 22 and the ! has special needs, be sure to keep evidence of the
instructions for Line 5. CAUTION state's determination in your records.
For more information, see Tax Topic 607, available at IRS.gov/
taxtopics/tc607.html. Column (e)
Example 1. Agency A is the child welfare department of A child is a foreign child if they weren’t a citizen or resident of the
State V. Mark, Rachel, and Janet, brother and sisters, are U.S. United States or its territories at the time the adoption effort
children residing in State V. When Mark was 10, Rachel 8, and began.
Janet 6, Agency A removed the children from the home of their
biological parents. Special rules. If you paid qualified adoption expenses in 2024
or any prior year in connection with the adoption of a foreign
After Agency A placed the children in foster care, Agency A child and the adoption became final in 2024, you can use the
determined it would be difficult to place the children for adoption total expenses you paid in 2024 and all prior years in
without providing assistance to the adoptive family because of determining the amount to enter on line 5. If you and another
the ages and sibling relationship of the children. Agency A person (other than your spouse if filing jointly) each paid
provided the adoptive parents with monthly subsidy payments on

4 Instructions for Form 8839 (2024)

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Exclusion of Prior Year Benefits Worksheet
(for the adoption of a foreign child that became final in 2024)                                                Keep for Your Records
1.   Enter the total employer-provided adoption benefits you received in 2024 and all prior years for the adoption of the 
     foreign child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1.  
2.   Enter $16,810. If you and another person (other than your spouse if filing jointly) each received employer-provided 
     adoption benefits in 2024 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 2024 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 2024 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 2024 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 2024 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.  

Line 2. The maximum amount of employer-provided adoption benefits that can be excluded from income is $16,810 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 $16,810 limit must be 
divided between the two of you. You can divide it in any way you both agree. Enter your share of the $16,810 limit on line 2 of this worksheet.

qualified adoption expenses to adopt the same child, the total           party to the Hague Adoption Convention). In 2023, Country X 
qualified expenses must be divided between the two of you. You           issued a final decree of adoption to Riley and Parker, who 
can divide it in any way you both agree.                                 brought the child to the United States on an IR2, IR3, or IR4 visa. 
If the adoption didn't become final by the end of 2024, you              In 2024, Riley and Parker paid $1,000 in qualified adoption 
can't take the adoption credit for that child in 2024.                   expenses in connection with re-adopting the child in their home 
                                                                         state. Riley and Parker's modified gross income (MAGI) is less 
In general, the year of finality of a foreign adoption is                than the MAGI limitation in all years.
determined either under Rev. Proc. 2005-31, I.R.B. 2005-31, 
2005-26 1374, available at IRS.gov/irb/2005-26_IRB/                         Under Rev. Proc. 2005-31, Riley and Parker may treat 2023 
#RP-2005-31 (non-Hague adoptions) or under Rev. Proc.                    (the year of the adoption in Country X) or 2024 (the year of 
2010-31, 2010-41 I.R.B. 413, available at IRS.gov/irb/                   re-adoption in the United States) as the year of finality. If Riley 
2010-40_IRB/#RP-2010-31 (Hague adoptions).                               and Parker choose 2023, then the $24,000 of aggregate 
Non-Hague adoptions.       In most non-Hague adoptions, there            qualified adoption expenses paid in 2021, 2022, and 2023 
is an adoption proceeding in the foreign country (and the country        ($7,000 plus $8,000 plus $9,000) will be treated as paid in 2023. 
isn't a party to the Hague Adoption Convention, discussed later)         The credit will be limited to $15,950 (the dollar limitation for 
before the child is allowed to come to the United States. There          2023).
may also be a re-adoption proceeding in the United States,                  Riley and Parker instead may choose to treat 2024 (the year 
either in the same year as the foreign adoption or in a later year.      of re-adoption in the United States) as the year of finality. If Riley 
Rev. Proc. 2005-31 generally allows taxpayers to choose as the           and Parker choose 2024, then the $25,000 of aggregate 
year of finality: (1) the year of the foreign-sending country            qualified adoption expenses paid ($24,000 total from 2021, 
adoption proceeding, or (2) the year of the re-adoption, if the          2022, and 2023, plus the $1,000 of re-adoption expenses paid in 
re-adoption occurs in either the first or second year following the      2024) will be treated as paid in 2024. The credit will be limited to 
year of the foreign-country proceeding. The expenses of                  $16,810 (the dollar limitation for 2024).
re-adoption are qualified adoption expenses in the year in which            Hague adoptions.         In Hague adoptions, there is usually an 
the expenses are paid, subject to the dollar limitation.                 adoption proceeding in the sending country (and the country is 
Example.    Riley and Parker paid qualified adoption expenses            one that is a party to the Hague Adoption Convention, discussed 
of $7,000 in 2021, $8,000 in 2022, and $9,000 in 2023 in                 later) before the child is allowed to come to the United States. 
connection with the adoption of an eligible foreign child from           Rev. Proc. 2010-31 generally allows taxpayers to choose as the 
Country X. Country X is a non-Hague country (a country not               year of finality: (1) the year in which the sending country enters a 

Instructions for Form 8839 (2024)                                                                                                                                                     5

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final decree of adoption, or (2) the year in which the U.S.
Secretary of State issues a certificate under section 301(a) of Part II—Adoption Credit
the Intercountry Adoption Act of 2000, 42 U.S.C. sections Line 2
14901–14954. The maximum adoption credit is $16,810 per child. Enter
Custodial agreements followed by adoption in the United $16,810 on line 2. If you and another person (other than your
States. In a few cases, the sending country may allow the child spouse if filing jointly) each paid qualified adoption expenses to
to come to the United States under a custodial agreement. If so, adopt the same child, the $16,810 limit must be divided between
the child will be adopted later in a state court in the United the two of you. You can divide it in any way you both agree. Enter
States. Both Rev. Proc. 2005-31 and Rev. Proc. 2010-31 allow your share of the $16,810 limit on line 2 for that child.
the adoptive parent(s) to treat the year of the state-court
adoption as the year of finality. Line 3
The Hague Convention on Protection of Children and If you filed Form 8839 for a prior year for the same child, enter on
! Co-operation in Respect of Intercountry Adoption line 3 the total of the amounts shown on lines 3 and 6 (or
CAUTION (Hague Adoption Convention) entered into force for the corresponding line) of the last form you filed for the child.
United States on April 1, 2008. The Hague Adoption Convention
applies if you adopted a child from a country that is party to the Line 5
Hague Adoption Convention and you filed your application and
petition (Forms I-800A and I-800) with the U.S. Citizenship and Special rules apply if you paid expenses in connection
Immigration Service after March 31, 2008. See ! with the adoption of an eligible foreign child. See
www.travel.state.gov/content/travel/en/Intercountry- CAUTION Column (e) for details.
Adoption.html for more information on the Hague Adoption Enter on line 5 the total qualified adoption expenses (as
Convention, the application and petition, and a complete list of defined earlier) you paid in:
countries that are parties to the Convention. • 2023 if the adoption wasn't final by the end of 2024,
• 2023 and 2024 if the adoption became final in 2024, or
If you received employer-provided adoption benefits in 2024 • 2024 if the adoption became final before 2024.
in connection with the adoption of a foreign child and the
adoption didn't become final by the end of 2024, you must Expenses reimbursed by your employer under a written
include the benefits in the total entered on line 1f of Form 1040, ! qualified adoption assistance program aren't qualified
1040-SR, or 1040-NR. CAUTION adoption expenses and must not be entered on line 5.
Exclusion of prior year benefits. If you received See the examples following Employer-Provided Adoption
employer-provided adoption benefits before 2024 in connection Benefits.
with the adoption of a foreign child and the adoption became
final in 2024, you may be able to exclude part or all of those Special needs adoption. If you adopted a U.S. child with
benefits from your 2024 income. To find out if you can, complete special needs and the adoption became final in 2024, enter on
the Exclusion of Prior Year Benefits Worksheet. You must also line 5:
use that worksheet to complete Form 8839, Part III, and to figure • $16,810, minus
any taxable benefits to enter on Form 8839, line 29. • Any qualified adoption expenses you used to figure any
adoption credit you claimed for the same child in a prior year.
If the adoption of more than one eligible foreign child became This is the amount you entered on line 3 of Form 8839 for this
final in 2024, complete lines 1 through 3 of the Exclusion of Prior child.
Year Benefits Worksheet separately for each foreign child and
use the combined totals to complete lines 4 through 9 of the If you didn't claim any adoption credit for the child in a prior
worksheet. year, enter $16,810 on line 5 even if your qualified adoption
expenses for the child were less than $16,810 (and even if you
If you check the box in column (e), you must also check didn't have any qualified adoption expenses for this child).
! the box in column (g), indicating the adoption was Unsuccessful adoption. If you paid qualified adoption
CAUTION finalized in 2024 or earlier.
expenses in an attempt to adopt a U.S. child and the attempt
was unsuccessful, treat those expenses in the same manner as
Column (f) expenses you paid for adoptions not final by the end of the year.
Enter the child's identifying number. This can be a social security Example. You paid $3,000 of qualified adoption expenses in
number (SSN), an adoption taxpayer identification number 2023 in an attempt to adopt a U.S. child. You paid $2,000 in
(ATIN), or an individual taxpayer identification number (ITIN). qualified adoption expenses early in 2024. However, the
Enter the child's SSN if the child has an SSN or you will be adoption attempt was unsuccessful. Enter $3,000 on line 5. The
able to get an SSN in time to file your tax return. Apply for an $2,000 paid in 2024 may qualify in 2025.
SSN using Form SS-5.
Line 7
If you are in the process of adopting a child who is a U.S. Enter on line 7 the amount from Form 1040, 1040-SR, or
citizen or resident alien but you can't get an SSN for the child in 1040-NR, line 11, increased by the total of any:
time to file your return, apply for an ATIN using Form W-7A. • Exclusion of income from Puerto Rico;
However, if the child isn't a U.S. citizen or resident alien, apply • Amounts from Form 2555, lines 45 and 50; and
instead for an ITIN using Form W-7. • Amount from Form 4563, line 15.

Column (g) Line 15
Check the box in column (g) if the adoption for each child Complete the credit limit worksheet to figure the limit of your
became final in 2024 or earlier. nonrefundable adoption credit.

6 Instructions for Form 8839 (2024)

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Credit Limit Worksheet—Line 15                                                        have any unused credit to carry forward to 2025, be sure you 
                                                                                      keep the worksheet. You will need it to figure your credit for 2025.
1. Enter the amount from Form 8839, line 14 .           . . . . .   1. 
2. Enter the amount from Form 1040, 1040-SR, or                                       Part III—Employer-Provided
   1040-NR, line 18    . . . . . . . . . . . . . . . . . . . . . .  2. 
                                                                                      Adoption Benefits
3. 1040 or 1040-SR filers: Enter the total of any 
   amounts from Form 1040 or Form 1040-SR, line 19*;                                  Line 17
   Schedule 3 (Form 1040), lines 1 through 4, 5b, 6d,                                 The maximum amount that can be excluded from income for 
   6f, 6g, 6l, and 6m.                                              3.  
                                                                                      employer-provided adoption benefits is $16,810 per child. Enter 
   1040-NR filers: Enter the total of any amounts from                                $16,810 on line 17. If you and another person (other than your 
   Form 1040-NR, line 19*; Schedule 3 (Form 1040), 
   lines 1, 2, 4, 5b, 6f, 6g, 6l, and 6m.                                             spouse if filing jointly) each received employer-provided 
                                                                                      adoption benefits in connection with the adoption of the same 
4. Subtract line 3 from line 2 .  . . . . . . . . . . . . . . . .   4. 
                                                                                      eligible child, the $16,810 limit must be divided between the two 
5. Enter the smaller of line 1 or line 4 here and on Form                             of you. You can divide it in any way you both agree. Enter your 
   8839, line 15  . . . . . . . . . . . . . . . . . . . . . . . . . 5.                share of the $16,810 limit on line 17 for that child.
* 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 Line 18
Limit Worksheet B instead of the amount from Form 1040, 1040-SR, or 1040-NR, 
line 19.                                                                              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.
Line 16—Credit Carryforward to 2025                                                           Special rules apply if the prior year benefits were 
If Form 8839, line 15, is smaller than line 14, you may have an                       !       received in connection with the adoption of a foreign 
unused credit to carry forward to the next 5 years or until used,                     CAUTION child and the adoption became final in 2024. See 
whichever comes first. Use the Adoption Credit Carryforward                           Exclusion of prior year benefits, earlier.
Worksheet to figure the amount of your credit carryforward. If you 

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 2023 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 2019 credit carryforward (line 12 of your 2023 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         2.   
3.  Enter any 2020 credit carryforward (line 14 of your 2023 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         3.   
4.  Enter any 2021 credit carryforward (line 16 of your 2023 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         4.   
5.  Enter any 2022 credit carryforward (line 18 of your 2023 worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         5.   
6.  Enter any 2023 credit carryforward (line 20 of your 2023 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. 2020 credit carryforward to 2025. 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. 2021 credit carryforward to 2025. 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. 2022 credit carryforward to 2025. 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. 2023 credit carryforward to 2025. Subtract line 17 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          18.  
19. Add lines 10, 12, 14, 16, and 18            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.  
20. 2024 credit carryforward to 2025. 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 2025. Subtract line 22 from line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    23.  

Instructions for Form 8839 (2024)                                                                                                                                                        7

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Line 22                                                          Line 23
If the child was a child with special needs and the adoption     Use the Modified Adjusted Gross Income (MAGI) Worksheet to 
became final in 2024, enter the amount from line 19 only if your figure your modified adjusted gross income.
employer has a qualified adoption assistance program, as 
                                                                               Your modified adjusted gross income (MAGI) for the 
defined earlier under Employer-Provided Adoption Benefits. This 
                                                                               adoption credit may not be the same as the MAGI 
requirement applies whether or not you received any              CAUTION!
                                                                               figured in the following worksheet. If you are taking the 
employer-provided adoption benefits under this plan.
                                                                 credit, be sure to read Line 7 before you enter an amount on that 
  If your employer has no qualified adoption assistance          line. 
program, you must enter the smaller of line 19 or line 20.
Modified Adjusted Gross Income (MAGI) Worksheet—Line 23
Before you begin:          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.
  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 (2024)

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