Table of Contents
Documentation requirements.
To claim the refundable adoption credit, you must include one or more adoption-related documents to support your claim for the credit. Documentation must be provided for each
eligible child claimed. See the instructions for line 1 for the specific requirements.
Paper filing required.
Because of the documentation requirements, if you are filing Form 8839, you cannot file your income tax return and
Form 8839 electronically. You must file paper returns. Mail your return with Form 8839 and all required documentation to the address listed in your tax return instructions.
Frequently asked questions.
Answers to frequently asked questions are available at www.irs.gov/individuals/article/0,,id=231663,00.html.
Future developments.
The IRS has created a page for information about Form 8839 and its instructions at www.irs.gov/form8839. Information about any future developments affecting Form 8839 (such as legislation enacted after we release it) will be
posted on that page.
Increased credit.
The maximum credit and the exclusion for employer-provided benefits have each increased to $13,360 per eligible child.
This amount begins to phase out if you have modified adjusted gross income in excess of $185,210 and is completely phased
out for modified adjusted gross income of $225,210 or more.
The ability to carryforward an unused adoption credit expired in 2010 when the credit was made refundable. If you have a credit
carryforward from a year prior to 2010, you must file an amended 2010 income tax return and attach a 2010 Form 8839 in order
to claim the credit.
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