Instructions for Form 8839 - Introductory Material


Table of Contents

What's New

2014 maximum credit.   The maximum credit and the exclusion for employer-provided benefits are both $13,190 per eligible child in 2014. This amount begins to phase out if you have modified adjusted gross income in excess of $197,880 and is completely phased out for modified adjusted gross income of $237,880 or more.

Future Developments

For the latest information about developments related to Form 8839 and its instructions, such as legislation enacted after they are published, go to www.irs.gov/form8839.


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