Instructions for Form 8839 - Introductory Material
Credit is nonrefundable.
For 2012, the adoption credit is nonrefundable. A nonrefundable credit is subtracted from your tax. It may reduce
your tax to zero. If the credit is more than your tax, the excess is not refunded to you.
Paper filing required.
If you are filing Form 8839, you cannot file your income tax return and Form 8839 electronically. You must file a
paper return. Mail your return to the address listed in your tax return instructions.
You should keep documentation that supports your claim for the adoption credit, but you no longer need to include
any documentation when you file your tax return.
2012 maximum credit.
The maximum credit and the exclusion for employer-provided benefits are both $12,650 per eligible child in 2012.
This amount begins to phase out if you have modified adjusted gross income in excess of $189,710 and is completely phased
out for modified adjusted gross income of $229,710 or more.
Because the adoption credit is not refundable after 2011, you may be able to carryforward any unused credit amounts to future
tax years. The 2013 Form 8839 and its instructions will have information on the credit carryforward.