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Federal housing law

2025 Form 8839 (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8839.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

8839

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Qualified Adoption Expenses

Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form8839 for instructions and the latest information.

OMB No. 1545-0074

Exceptions & meaning →

2025 — Attachment Sequence No

Attachment Sequence No. 38

Name(s) shown on return Your social security number

Part I Information About Your Eligible Child or Children— You must complete this part. See instructions for details, including what to do if you need more space.

1 (a)
Child’s name
First Last		 (b)
Child’s year
of birth		 Check if child was— (f)
Child’s
identifying number		 (g)
Check if
adoption
became final in
2025 or earlier
1 (a)
Child’s name
First
Last		 (a)
Child’s name
First
Last		 (b)
Child’s year
of birth
 (c)
bornbefore
2008and
disabled		 (d)
a child
with special
needs		 (e)
a foreign
child		 (e)
a foreign
child		 (e)
a foreign
child
Child
1
Child
2
Child
3
Part III. If you received employer-provided adoption benefits, complete Part III on the back next. Part II Adoption Credit mplete Part III on n the back nex xt.
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
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8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
.
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10
Multiply each amount on line 6 by line 9 .
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10
11a
Subtract line 10 from line 6 .
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11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
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11c
12
Add the amounts on line 11a
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13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
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14
Subtract line 13 from line 12. If zero or less, enter -0-
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15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
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16
Add lines 14 and 15
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17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
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.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
.
.
.
.
.
.
.
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10
Multiply each amount on line 6 by line 9 .
.
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.
.
10
11a
Subtract line 10 from line 6 .
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.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
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11c
12
Add the amounts on line 11a
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13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
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14
Subtract line 13 from line 12. If zero or less, enter -0-
.
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.
.
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.
.
.
.
.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
.
.
.
.
.
.
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16
Add lines 14 and 15
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17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 Child 1 Child 2 Child 2 Child 3 9 ×
.
Part III. If you received employer-provided adoption benefits, complete Part III on the back next. Part II Adoption Credit mplete Part III on n the back nex xt.
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
10
Multiply each amount on line 6 by line 9 .
.
.
.
.
10
11a
Subtract line 10 from line 6 .
.
.
.
.
.
.
.
.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
.
.
.
.
.
.
.
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11c
12
Add the amounts on line 11a
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
.
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14
Subtract line 13 from line 12. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
16
Add lines 14 and 15
.
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.
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.
.
.
.
.
.
17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **2 **
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Multiply each amount on line 6 by line 9 .
.
.
.
.
10
11a
Subtract line 10 from line 6 .
.
.
.
.
.
.
.
.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
11c
12
Add the amounts on line 11a
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
.
.
.
.
.
.
.
.
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.
.
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.
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.
14
Subtract line 13 from line 12. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Add lines 14 and 15
.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **3 **
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Multiply each amount on line 6 by line 9 .
.
.
.
.
10
11a
Subtract line 10 from line 6 .
.
.
.
.
.
.
.
.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11c
12
Add the amounts on line 11a
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
14
Subtract line 13 from line 12. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
16
Add lines 14 and 15
.
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.
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.
.
.
.
.
17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **4 **
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Multiply each amount on line 6 by line 9 .
.
.
.
.
10
11a
Subtract line 10 from line 6 .
.
.
.
.
.
.
.
.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11c
12
Add the amounts on line 11a
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
14
Subtract line 13 from line 12. If zero or less, enter -0-
.
.
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.
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.
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.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
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16
Add lines 14 and 15
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17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
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.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **5 **
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
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.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
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.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
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8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
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10
Multiply each amount on line 6 by line 9 .
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10
11a
Subtract line 10 from line 6 .
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11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
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11c
12
Add the amounts on line 11a
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13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
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14
Subtract line 13 from line 12. If zero or less, enter -0-
.
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15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
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16
Add lines 14 and 15
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17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
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.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **6 **
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
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.
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.
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.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
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.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
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8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
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10
Multiply each amount on line 6 by line 9 .
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10
11a
Subtract line 10 from line 6 .
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11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
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11c
12
Add the amounts on line 11a
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13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
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14
Subtract line 13 from line 12. If zero or less, enter -0-
.
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.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
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16
Add lines 14 and 15
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17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **6 ** 7
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
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.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
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.
.
.
.
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.
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.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
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10
Multiply each amount on line 6 by line 9 .
.
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.
.
10
11a
Subtract line 10 from line 6 .
.
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.
.
.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
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11c
12
Add the amounts on line 11a
.
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.
13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
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14
Subtract line 13 from line 12. If zero or less, enter -0-
.
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.
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.
.
.
.
.
.
.
.
.
.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
.
.
.
.
.
.
.
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.
.
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16
Add lines 14 and 15
.
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.
.
17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **6 ** 8
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
.
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.
.
10
Multiply each amount on line 6 by line 9 .
.
.
.
.
10
11a
Subtract line 10 from line 6 .
.
.
.
.
.
.
.
.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
11c
12
Add the amounts on line 11a
.
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.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
.
.
.
.
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.
14
Subtract line 13 from line 12. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
.
.
.
.
.
.
.
.
.
.
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.
16
Add lines 14 and 15
.
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.
.
.
.
.
17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **6 ** 8 12
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
10
Multiply each amount on line 6 by line 9 .
.
.
.
.
10
11a
Subtract line 10 from line 6 .
.
.
.
.
.
.
.
.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11c
12
Add the amounts on line 11a
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
.
.
.
.
.
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.
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.
.
14
Subtract line 13 from line 12. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
16
Add lines 14 and 15
.
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.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **6 ** 8 13
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Multiply each amount on line 6 by line 9 .
.
.
.
.
10
11a
Subtract line 10 from line 6 .
.
.
.
.
.
.
.
.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11c
12
Add the amounts on line 11a
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Subtract line 13 from line 12. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Add lines 14 and 15
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **6 ** 8 14
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
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.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
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8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
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10
Multiply each amount on line 6 by line 9 .
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10
11a
Subtract line 10 from line 6 .
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11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
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11c
12
Add the amounts on line 11a
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13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
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14
Subtract line 13 from line 12. If zero or less, enter -0-
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.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
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16
Add lines 14 and 15
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17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
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.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **6 ** 8 15
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
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.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
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.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
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8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
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10
Multiply each amount on line 6 by line 9 .
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10
11a
Subtract line 10 from line 6 .
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11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
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11c
12
Add the amounts on line 11a
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13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
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14
Subtract line 13 from line 12. If zero or less, enter -0-
.
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.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
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16
Add lines 14 and 15
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17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **6 ** 8 16
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
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.
.
.
.
.
.
.
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.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
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10
Multiply each amount on line 6 by line 9 .
.
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.
10
11a
Subtract line 10 from line 6 .
.
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.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
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11c
12
Add the amounts on line 11a
.
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13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
.
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14
Subtract line 13 from line 12. If zero or less, enter -0-
.
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.
.
.
.
.
.
.
.
.
.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
.
.
.
.
.
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16
Add lines 14 and 15
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.
17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **6 ** 8 17
**2 **
Maximum adoption credit per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Child 1
Child 2
Child 3
Did you file Form 8839 for a prior year for the same
child?
No.
Enter -0-.
Yes. See instructions for the amount to
enter .
.
.
.
.
.
.
.
.
.
.
**3 **
**3 **
**4 **
Subtract line 3 from line 2
.
.
.
.
.
.
.
.
.
**4 **
5
**Qualified adoption expenses.**See instructions .
.
**5 **
Caution: Your qualified adoption expenses may not
be equal to the adoption expenses you paid in 2025.
6
Enter thesmallerof line 4 or line 5 .
.
.
.
.
.
.
**6 **
7
Enter modified adjusted gross income. See instructions .
.
.
.
.
.
.
.
.
7
8
Is line 7 more than $259,190?
No.
Skip lines 8 and 9, and enter -0- on line 10.
Yes. Subtract $259,190 from line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
8
**9 **
Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). Do not enter
more than 1.000.
.
.
.
.
.
.
.
.
.
.
.
.
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.
10
Multiply each amount on line 6 by line 9 .
.
.
.
.
10
11a
Subtract line 10 from line 6 .
.
.
.
.
.
.
.
.
11a
b
Enter the smaller of the amount on line 11a or $5,000
11b
c
Add the amounts on line 11b .
.
.
.
.
.
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.
.
11c
12
Add the amounts on line 11a
.
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.
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.
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.
.
.
.
.
.
.
.
.
.
13

Refundable adoption credit. Enter the amount from line 11(c) here and on Form 1040, 1040-SR, or
1040-NR, line 30. If you are claiming an adoption credit for more than three children, see instructions.
Continue to line 14 .
.
.
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.
14
Subtract line 13 from line 12. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Credit carryforward, if any, from prior years. See your Adoption Credit Carryforward Worksheet in the
2024 Form 8839 instructions
.
.
.
.
.
.
.
.
.
.
.
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16
Add lines 14 and 15
.
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.
17
Enter the amount from line 5 of the Credit Limit Worksheet in the instructions .
.
.
.
.
.
.
.
18
**Nonrefundable adoption credit.**Enter the smaller of line 16 or line 17 here and on Schedule 3 (Form
1040), line 6c. If line 17 is smaller than line 16, you may have a credit carryforward. See instructions .		 **6 ** 8 18

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 22843L Form 8839 (2025) Created 9/2/25

Form 8839 (2025) Page 2 Part III Employer-Provided Adoption Benefits

Child 1 Child 2 Child 3
19 Maximum exclusion per child. Enter $17,280.
See instructions . . . . . . . . . . . . . 19
20 Did you receive employer-provided adoption benefits
for a prior year for the same child?
No. Enter -0-.
Yes. See instructions for the amount to enter . . 20
21 Subtract line 20 from line 19 . . . . . . . . . 21
22 Employer-provided adoption benefits you received in
2025. This amount should be shown in box 12 of your
2025 Form(s) W-2 with code T . . . . . . . . 22
23 Add the amounts on line 22 . . . . . . . . . . . . . . . . . . . . . . . . . 23
24 Enter the smaller of line 21 or line 22. But if the child
was a child with special needs and the adoption
became final in 2025, enter the amount from line 21 . 24
25 Enter modified adjusted gross income (from the worksheet in
the instructions) . . . . . . . . . . . . . . . . 25
26 Is line 25 more than $259,190?
No. Skip lines 26 and 27, and enter -0- on line 28.
Yes. Subtract $259,190 from line 25 . . . . . . . 26
27 Divide line 26 by $40,000. Enter the result as a decimal (rounded to at least three
places). Do not enter more than 1.000 . . . . . . . . . . . . . . 27 × .
28 Multiply each amount on line 24 by line 27 . . . . 28
29 Excluded benefits. Subtract line 28 from line 24 . . 29
30 Add the amounts on line 29 . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 Taxable benefits. Is line 30 more than line 23?
}
No. Subtract line 30 from line 23. Also, include this amount, if more than
zero, on line 1f of Form 1040, 1040-SR, or 1040-NR.
. . . . . . . 31
Yes. Subtract line 23 from line 30. Enter the result as a negative number.		 Child 1 Child 2 Child 3 23
19
Maximum exclusion per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
19
Child 1
Child 2
Child 3
20
Did you receive employer-provided adoption benefits
for a prior year for the same child?
No.Enter -0-.
Yes. See instructions for the amount to enter .
.
20
21
Subtract line 20 from line 19 .
.
.
.
.
.
.
.
.
21
22

Employer-provided adoption benefits you received in
2025. This amount should be shown in box 12 of your
2025 Form(s) W-2 with codeT ** .
.
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.
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.
.
22
23
Add the amounts on line 22 .
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.
23
24

Enter thesmaller**of line 21 or line 22. But if the child
was a child with special needs and the adoption
became final in 2025, enter the amount from line 21 .
24
25
Enter modified adjusted gross income (from the worksheet in
the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
26
Is line 25 more than $259,190?
**No.**Skip lines 26 and 27, and enter -0- on line 28.
**Yes.**Subtract $259,190 from line25 .
.
.
.
.
.
.
26
27
Divide line 26 by $40,000. Enter the result as a decimal (rounded to at least three
places). Do not enter more than 1.000
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27 ×
.
28
Multiply each amount on line 24 by line 27 .
.
.
.
28
29
**Excluded benefits.**Subtract line 28 from line 24 .
.
29
30
Add the amounts on line 29 .
.
.
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.
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.
.
.
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.
.
.
.
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.
.
.
.
30
31
**Taxable benefits.**Is line 30 more than line 23?
No.
Subtract line 30 from line 23. Also, include this amount, if more than
zero, on line 1f of Form 1040, 1040-SR, or 1040-NR.
Yes. Subtract line 23 from line 30. Enter the result as a negative number.
}
.
.
.
.
.
.
.
31		 19
19
Maximum exclusion per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
19
Child 1
Child 2
Child 3
20
Did you receive employer-provided adoption benefits
for a prior year for the same child?
No.Enter -0-.
Yes. See instructions for the amount to enter .
.
20
21
Subtract line 20 from line 19 .
.
.
.
.
.
.
.
.
21
22

Employer-provided adoption benefits you received in
2025. This amount should be shown in box 12 of your
2025 Form(s) W-2 with codeT ** .
.
.
.
.
.
.
.
22
23
Add the amounts on line 22 .
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
23
24

Enter thesmaller**of line 21 or line 22. But if the child
was a child with special needs and the adoption
became final in 2025, enter the amount from line 21 .
24
25
Enter modified adjusted gross income (from the worksheet in
the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
26
Is line 25 more than $259,190?
**No.**Skip lines 26 and 27, and enter -0- on line 28.
**Yes.**Subtract $259,190 from line25 .
.
.
.
.
.
.
26
27
Divide line 26 by $40,000. Enter the result as a decimal (rounded to at least three
places). Do not enter more than 1.000
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27 ×
.
28
Multiply each amount on line 24 by line 27 .
.
.
.
28
29
**Excluded benefits.**Subtract line 28 from line 24 .
.
29
30
Add the amounts on line 29 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
30
31
**Taxable benefits.**Is line 30 more than line 23?
No.
Subtract line 30 from line 23. Also, include this amount, if more than
zero, on line 1f of Form 1040, 1040-SR, or 1040-NR.
Yes. Subtract line 23 from line 30. Enter the result as a negative number.
}
.
.
.
.
.
.
.
31		 20
19
Maximum exclusion per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
19
Child 1
Child 2
Child 3
20
Did you receive employer-provided adoption benefits
for a prior year for the same child?
No.Enter -0-.
Yes. See instructions for the amount to enter .
.
20
21
Subtract line 20 from line 19 .
.
.
.
.
.
.
.
.
21
22

Employer-provided adoption benefits you received in
2025. This amount should be shown in box 12 of your
2025 Form(s) W-2 with codeT ** .
.
.
.
.
.
.
.
22
23
Add the amounts on line 22 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23
24

Enter thesmaller**of line 21 or line 22. But if the child
was a child with special needs and the adoption
became final in 2025, enter the amount from line 21 .
24
25
Enter modified adjusted gross income (from the worksheet in
the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
26
Is line 25 more than $259,190?
**No.**Skip lines 26 and 27, and enter -0- on line 28.
**Yes.**Subtract $259,190 from line25 .
.
.
.
.
.
.
26
27
Divide line 26 by $40,000. Enter the result as a decimal (rounded to at least three
places). Do not enter more than 1.000
.
.
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.
.
.
.
.
.
27 ×
.
28
Multiply each amount on line 24 by line 27 .
.
.
.
28
29
**Excluded benefits.**Subtract line 28 from line 24 .
.
29
30
Add the amounts on line 29 .
.
.
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.
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30
31
**Taxable benefits.**Is line 30 more than line 23?
No.
Subtract line 30 from line 23. Also, include this amount, if more than
zero, on line 1f of Form 1040, 1040-SR, or 1040-NR.
Yes. Subtract line 23 from line 30. Enter the result as a negative number.
}
.
.
.
.
.
.
.
31		 21
19
Maximum exclusion per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
19
Child 1
Child 2
Child 3
20
Did you receive employer-provided adoption benefits
for a prior year for the same child?
No.Enter -0-.
Yes. See instructions for the amount to enter .
.
20
21
Subtract line 20 from line 19 .
.
.
.
.
.
.
.
.
21
22

Employer-provided adoption benefits you received in
2025. This amount should be shown in box 12 of your
2025 Form(s) W-2 with codeT ** .
.
.
.
.
.
.
.
22
23
Add the amounts on line 22 .
.
.
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.
.
.
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.
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.
23
24

Enter thesmaller**of line 21 or line 22. But if the child
was a child with special needs and the adoption
became final in 2025, enter the amount from line 21 .
24
25
Enter modified adjusted gross income (from the worksheet in
the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
26
Is line 25 more than $259,190?
**No.**Skip lines 26 and 27, and enter -0- on line 28.
**Yes.**Subtract $259,190 from line25 .
.
.
.
.
.
.
26
27
Divide line 26 by $40,000. Enter the result as a decimal (rounded to at least three
places). Do not enter more than 1.000
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27 ×
.
28
Multiply each amount on line 24 by line 27 .
.
.
.
28
29
**Excluded benefits.**Subtract line 28 from line 24 .
.
29
30
Add the amounts on line 29 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
30
31
**Taxable benefits.**Is line 30 more than line 23?
No.
Subtract line 30 from line 23. Also, include this amount, if more than
zero, on line 1f of Form 1040, 1040-SR, or 1040-NR.
Yes. Subtract line 23 from line 30. Enter the result as a negative number.
}
.
.
.
.
.
.
.
31		 22
19
Maximum exclusion per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
19
Child 1
Child 2
Child 3
20
Did you receive employer-provided adoption benefits
for a prior year for the same child?
No.Enter -0-.
Yes. See instructions for the amount to enter .
.
20
21
Subtract line 20 from line 19 .
.
.
.
.
.
.
.
.
21
22

Employer-provided adoption benefits you received in
2025. This amount should be shown in box 12 of your
2025 Form(s) W-2 with codeT ** .
.
.
.
.
.
.
.
22
23
Add the amounts on line 22 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23
24

Enter thesmaller**of line 21 or line 22. But if the child
was a child with special needs and the adoption
became final in 2025, enter the amount from line 21 .
24
25
Enter modified adjusted gross income (from the worksheet in
the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
26
Is line 25 more than $259,190?
**No.**Skip lines 26 and 27, and enter -0- on line 28.
**Yes.**Subtract $259,190 from line25 .
.
.
.
.
.
.
26
27
Divide line 26 by $40,000. Enter the result as a decimal (rounded to at least three
places). Do not enter more than 1.000
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27 ×
.
28
Multiply each amount on line 24 by line 27 .
.
.
.
28
29
**Excluded benefits.**Subtract line 28 from line 24 .
.
29
30
Add the amounts on line 29 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
30
31
**Taxable benefits.**Is line 30 more than line 23?
No.
Subtract line 30 from line 23. Also, include this amount, if more than
zero, on line 1f of Form 1040, 1040-SR, or 1040-NR.
Yes. Subtract line 23 from line 30. Enter the result as a negative number.
}
.
.
.
.
.
.
.
31		 22 30
19
Maximum exclusion per child. Enter $17,280.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
19
Child 1
Child 2
Child 3
20
Did you receive employer-provided adoption benefits
for a prior year for the same child?
No.Enter -0-.
Yes. See instructions for the amount to enter .
.
20
21
Subtract line 20 from line 19 .
.
.
.
.
.
.
.
.
21
22

Employer-provided adoption benefits you received in
2025. This amount should be shown in box 12 of your
2025 Form(s) W-2 with codeT ** .
.
.
.
.
.
.
.
22
23
Add the amounts on line 22 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23
24

Enter thesmaller**of line 21 or line 22. But if the child
was a child with special needs and the adoption
became final in 2025, enter the amount from line 21 .
24
25
Enter modified adjusted gross income (from the worksheet in
the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
26
Is line 25 more than $259,190?
**No.**Skip lines 26 and 27, and enter -0- on line 28.
**Yes.**Subtract $259,190 from line25 .
.
.
.
.
.
.
26
27
Divide line 26 by $40,000. Enter the result as a decimal (rounded to at least three
places). Do not enter more than 1.000
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27 ×
.
28
Multiply each amount on line 24 by line 27 .
.
.
.
28
29
**Excluded benefits.**Subtract line 28 from line 24 .
.
29
30
Add the amounts on line 29 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
30
31
**Taxable benefits.**Is line 30 more than line 23?
No.
Subtract line 30 from line 23. Also, include this amount, if more than
zero, on line 1f of Form 1040, 1040-SR, or 1040-NR.
Yes. Subtract line 23 from line 30. Enter the result as a negative number.
}
.
.
.
.
.
.
.
31		 22 31

You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply.

• You paid adoption expenses in 2024, those expenses were not fully reimbursed by your employer or otherwise, and the adoption was not final by the end of 2024.

• The total adoption expenses you paid in 2025 were not fully reimbursed by your employer or otherwise, and the adoption became final in 2025 or earlier.

• You adopted a child with special needs and the adoption became final in 2025.

Form 8839 (2025)

Exceptions & meaning →

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