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

More Online Instructions