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Adoption Benefits
Form 8839 Responses
Response for primary rule
[b4] the response for filing marital status should be displayed if
[b1] the interview is complete and
[b150] you were married on the last day of the tax year you are asking about or widowed during the year and
[not b151] you do not intend to file a joint tax return for the tax year you are asking about and
[b6] your spouse lived with you at any time during the last 6 months of the tax year and
[b6] your spouse lived with you at any time during the last 6 months of the tax year
You do not qualify for the Adoption Credit because you do not intend to file a joint tax return with your spouse AND you lived with your spouse during the last six months of the year.
[b75] the response for child's home should be displayed if
[b1] the interview is complete and
[not b5] the marital status rules are not met
and
either
[not b115] the child has not been identified for adoption or
[not b7] the child you are adopting did not live in your home more than half of the tax year
You do not qualify for the Adoption Credit because your home was not the child's home for more than half the year.
[b10] the response for cost of home should be displayed if
[b1] the interview is complete and
[not b5] the marital status rules are not met and
[not b8] you did not provide over half the cost of keeping up your home
You do not qualify for the Adoption Credit because you did not provide more than half the cost of keeping up your home for the tax year.
[b98] the response for only the credit carryforward five year rule should be displayed if
[b1] the interview is complete and
[b105] there is a carryforward and
[b97] the five year rule applies
The amount carried forward is not eligible for the adoption credit. Any unused credit may only be carried forward a maximum of five years from its origination.
[b126] the response for a portion of 5 year carryforward should be displayed if
[b1] the interview is complete and
[b105] there is a carryforward and
[b124] you have a credit that originated in a tax year more than 5 years before the tax year you are asking about and
[not b125] all of the credit carryforward did not originate in tax years more than 5 years before the tax year you are asking about
However, the unused credit may only be carried forward a maximum of five years from its origination, so only a portion of your carryforward can be used for the credit.
[b42] the foreign child response should be displayed if
[b1] the interview is complete and
either
all
[b115] the child has been identified for adoption and
[b38] the childs age test is met
and
either
[not b140] the child was not a citizen or resident of the United States or its possessions at the time the adoption process began or
[not b40] the child is not a US citizen
and
both
[not b41] the adoption did not become final in the tax year you are asking about and
[not b81] the adoption was not final in the preceding tax year
or
both
[not b115] the child has not been identified for adoption
[not b141] the potential child was not a citizen or resident of the United States or its possessions at the time the adoption process began
You are not eligible for the Adoption Credit at this time because expenses for foreign adoptions cannot be claimed until the tax year the adoption is final.
[b88] the foreign child qualifies response should be displayed if
[b50] the adoption is a valid foreign adoption and
[b41] the adoption became final in the tax year you are asking about
Because this was a foreign adoption that became final during %tax_year%, the amount on Form 8839, Line 5 should be computed as follows:
- Include all your unreimbursed expenses paid during the tax year you are asking about,
- Include all your unreimbursed expenses paid during years prior to the tax year you are asking about, but after 2001
- Include no more than $5000 of your unreimbursed expenses paid during years before 2002, but after 1996
- Do NOT include any expenses paid before 1997
[b73] the foreign child employee benefits response should be displayed if
[b1] the interview is complete and
[not b40] the child is not a US citizen and
[b74] your adoption expenses were paid or reimbursed under a qualified adoption assistance program
[not b52] you can not exclude the foreign employer-provided adoption benefits
[not b41] the adoption did not become final in the tax year you are asking about
The exclusion cannot be taken for a foreign child until the adoption becomes final. The amount paid through the employee plan would have to be included as income
[b9] the employee benefit eligibility attribute should be displayed on the summary screen if
[b1] the interview is complete and
[b53] the employer-provided adoption benefits apply and
[not b18] the employer-provided adoption benefits are not taxable
You qualify to take the employer provided adoption benefit income exclusion. You must fill out Part III of the Form 8839 before you fill out Part II because the adoption expenses were paid or reimbursed by an employer plan.
[b37] the response for spouse's child should be displayed if
[b1] the interview is complete and
[b5] the marital status rules are met and
[not b36] the spouse's child test is not met
[b123] the child is your current spouse's child and
[not b53] the employer-provided adoption benefits do not apply
You do not qualify for the Adoption Credit because you cannot claim expenses for adopting your spouse's child.
[b76] the response for spouse's child employee-benefit should be displayed if
[b1] the interview is complete and
[not b36] the spouse's child test is not met and
[b123] the child is your current spouse's child and
[b74] your adoption expenses were paid or reimbursed under a qualified adoption assistance program
You do not qualify for the Adoption Exclusion because you cannot claim expenses for adopting your spouse's child. The amount paid through the employee plan would have to be included as income.
[b32] the MAGI reduction response should be displayed if
[b1] the interview is complete and
[b23] you are eligible for the adoption credit for the tax year you are asking about and
[p1 > p6] your modified adjusted gross income amount > the phaseout amount
[p1 < p2] your modified adjusted gross income amount < the total phaseout amount
Your credit is limited because your modified adjusted gross income is more than %phase_out_amount% but it is not completely phased out.
[b39] the child's age test is should be displayed if
[b1] the interview is complete and
[not b23] you are not eligible for the adoption credit for the tax year you are asking about and
[not b38] the child's age test is not met and
[not b42] the foreign child response should not be displayed
You do not qualify for the Adoption Credit because you do not have an eligible child. An eligible child is:
- Any child under age 18. If the child turned 18 during the year, the child is an eligible child for the part of the year he or she was under age 18.
- Any disabled person physically or mentally unable to take care of himself or herself.
[b84] the response to reduce your credit by federal funds should be displayed if
[b1] the interview is complete and
[b83] your adoption expenses were paid with funds received from federal, state or local programs
[not b67] the maximum reimbursement response should not be displayed
Reduce your qualified expenses by any amount paid by funds from federal, state, or local programs.
[b107] the response to reduce your credit by funds received from any other person or organization should be displayed if
[b1] the interview is complete and
[b108] your adoption expenses were paid with funds received from any other person or organization
[not b67] the maximum reimbursement response should not be displayed
Reduce your qualified expenses by any amount paid by funds received from other persons or organizations.
[b80] the 1040 response should be displayed if
[b1] the interview is complete and
[not b164] the tax year was not 2019
[b149] the citizenship test is met and
[b23] you are eligible for the adoption credit for the tax year you are asking about
and
either
[not b102] the current year unsuccessful adoption should not be displayed or
[unknown b102] it is unknown whether the current year unsuccessful adoption should be displayed or
[not b117] the rule about taking the credit when the child is not identified should not be displayed or
[b53] the employer-provided adoption benefits apply or
[b79] you are only claiming a carryforward from a previous years Form 8839
Complete Form 8839 and attach it to your Form 1040.
[b163] the 1040 Schedule 3 response should be displayed if
[b1] the interview is complete and
[b164] the tax year was 2019
[b149] the citizenship test is met and
[b23] you are eligible for the adoption credit for the tax year you are asking about
and
either
[not b102] the current year unsuccessful adoption should not be displayed or
[unknown b102] it is unknown whether the current year unsuccessful adoption should be displayed or
[not b117] the rule about taking the credit when the child is not identified should not be displayed or
[b53] the employer-provided adoption benefits apply or
[b79] you are only claiming a carryforward from a previous years Form 8839
Complete Form 8839 and attach it to Form 1040, Schedule 3.
[b17] the child turned 18 during the year response should be displayed if
[b1] the interview is complete and
[b16] the child is 18 at the end of the tax year you are asking about and
[not b109] the child is not physically or mentally unable to take care of themselves
Only the expenses for the part of the year in which the child was under the age of 18 can be used when calculating the amount of the adoption credit.
[b27] the 1040NR response should be displayed if
[b1] the interview is complete and
[not b149] the citizenship test is not met and
[not b102] the current year unsuccessful adoption should not be displayed
either
[b23] you are eligible for the adoption credit for the tax year you are asking about or
[b53] the employer-provided adoption benefits apply
Attach Form 8839 to the Form 1040NR.
[b34] the maximum adoption expense response should be displayed if
[b1] the interview is complete and
[not b102] the current year unsuccessful adoption should not be displayed
either
both
[b23] you are eligible for the adoption credit for the tax year you are asking about and
[b33] your adoption expenses are limited
or
the response for taking credit carryforward from Form 8839 should be displayed
Your adoption expenses for %tax_year% are limited to %max_adopt_credit%.
[b46] the special needs response should be displayed if
[b1] the interview is complete
and
either
[b121] the type of inquiry is current expenses
or
both
[b120] the type of inquiry is expenses with carryforward and
[not b145] the carryforward is not the only amount you can take
and
either
[b43] the state has determined if the child has special needs or
[b144] a state determined that the child has special needs
and
[b41] the adoption became final in the tax year you are asking about
An adoption of a child with special needs, becoming final in %tax_year%, is eligible for the maximum amount of the adoption credit even if your qualified adoption expenses were less than %max_adopt_credit% (and even if you did not have any qualified adoption expenses.) Keep evidence of the state's determination in your records.
[b48] the special needs employer plan response should be displayed if
[b1] the interview is complete
and
either
[b43] the state has determined if the child has special needs or
[b144] a state determined that the child has special needs
and
[b41] the adoption became final in the tax year you are asking about
[b47] your employer had a qualified adoption assistance program
An adoption of a child with special needs, becoming final prior to the end of the tax year you are asking about, is eligible for the maximum employer benefits exclusion.
[b51] the taxable exclusion response should be displayed if
[b1] the interview is complete and
either
[unknown b23] it is unknown whether you are eligible for the adoption credit for the tax year you are asking about or
[not b23] you are not eligible for the adoption credit for the tax year you are asking about
and
either
all
[b1] the interview is complete and
[b53] the employer-provided adoption benefits apply and
[b18] the employer-provided adoption benefits are taxable
or
all
[b1] the interview is complete and
[b4] the response for filing marital status should be displayed and
[b53] the employer-provided adoption benefits apply and
[b18] the employer-provided adoption benefits are taxable
Because you do not qualify for the Adoption Credit or Exclusion, the employer provided adoption benefits must be included on the "Wages" line of Form 1040 or Form 1040 NR. Enter "AB" (adoption benefits) next to these lines.
[b55] the credit for the same child response should be displayed if
[b1] the interview is complete and
[b54] you took a credit or exclusion in a prior year for the SAME child
In calculating the adoption credit or exclusion, the maximum amount of qualified expenses may not exceed %max_adopt_credit%, for each adoption effort. (More than one attempt to adopt the SAME child is considered one adoption effort). Therefore, you will need information from the prior year's Form 8839 in order to complete the current year Form 8839.
[b62] the adoption is not final response should be displayed if
[b1] the interview is complete
and
either
all
[b40] the child is a US citizen
[not b99] the adoption was not unsuccessful in the preceding tax year
[not b41] the adoption did not become final in the tax year you are asking about
[not b101] the adoption was not unsuccessful in the tax year you are asking about
[not b81] the adoption was not final in the preceding tax year and
[not b93] you did not pay adoption expenses in the preceding tax year and
[b90] you paid adoption expenses in the tax year you are asking about
or
all
[not b23] you are not eligible for the adoption credit for the tax year you are asking about
[not b115] the child has not been identified for adoption and
[b38] the childs age test is met and
[b141] the potential child was a citizen or resident of the United States or its possessions at the time the adoption process began and
[b90] you paid adoption expenses in the tax year you are asking about and
[not b93] you did not pay adoption expenses in the preceding tax year
You are not eligible for the Adoption Credit at this time because the adoption is NOT final. The expenses you paid in %tax_year% may qualify for the credit on the following year's return.
[b65] the response not TIN but adoption complete should be displayed if
either
all
[b1] the interview is complete and
[b40] the child is a US citizen and
[not b12] the child does not have a Social Security Number (SSN), Adoption Taxpayer Identification Number (ATIN), or Individual Taxpayer Identification Number (ITIN) and
[b23] you are eligible for the adoption credit for the tax year you are asking about
or
all
[b1] the interview is complete and
[b40] the child is a US citizen and
[not b12] the child does not have a Social Security Number (SSN), Adoption Taxpayer Identification Number (ATIN), or Individual Taxpayer Identification Number (ITIN) and
[b62] the adoption is not final response should be displayed
p>You cannot take the credit until a valid Taxpayer Identification Number (TIN) is obtained for the child. You must provide an identifying number for the child on Form 8839, line 1, column (f). Use the type of taxpayer identification number (TIN) that is applicable:- A Social Security Number (SSN) if you will be able to obtain one in time to file your tax return. Apply for an SSN on Form SS-5.
If you are not sure whether the child is eligible for a social security number, contact your local Social Security Administration office or call 1-800-772-1213.
[b64] the response for no TIN and adoption not successful should be displayed if
[b1] the interview is complete and
[not b41] the adoption did not become final in the tax year you are asking about and
[b23] you are eligible for the adoption credit for the tax year you are asking about and
[not b12] the child does not have a Social Security Number (SSN), Adoption Taxpayer Identification Number (ATIN), or Individual Taxpayer Identification Number (ITIN) and
either
[b101] the adoption was unsuccessful in the tax year you are asking about or
[b99] the adoption was unsuccessful in the preceding tax year
[not b65] the response not TIN but adoption complete should not be displayed
You cannot take the credit until a valid Taxpayer Identification Number (TIN) is obtained for the child. You must provide an identifying number for the child on Form 8839, line 1, column (f). Use the type of taxpayer identification number (TIN) that is applicable:
- A Social Security Number (SSN) if you will be able to obtain one in time to file your tax return. Apply for an SSN on Form SS-5.
If you are not sure whether the child is eligible for a social security number, contact your local Social Security Administration office or call 1-800-772-1213.
- An individual taxpayer identification number (ITIN) for the child who is not eligible for an SSN. Apply for an ITIN on Form W-7.
- An adoption taxpayer identification number (ATIN) if you are in the process of adopting a child who is a U.S. citizen or resident and you are unable to get an SSN for the child in time to file your return. Apply for an ATIN on Form W-7A.
[b89] the response for no TIN and foreign adoption successful should be displayed if
[b1] the interview is complete and
[b50] the adoption is a valid foreign adoption and
[not b12] the child does not have a Social Security Number (SSN), Adoption Taxpayer Identification Number (ATIN), or Individual Taxpayer Identification Number (ITIN)
[not b65] the response not TIN but adoption complete should not be displayed
You cannot take the credit until a valid Taxpayer Identification Number (TIN) is obtained for the child. You must provide an identifying number for the child on Form 8839, line 1, column (f). Use whichever of the following numbers is applicable:
- A Social Security Number (SSN) if you will be able to obtain one in time to file your tax return. Apply for an SSN on Form SS-5. If you are not sure whether the child is eligible for a social security number, contact your local Social Security Administration office or call 1-800-772-1213.
- An individual taxpayer identification number (ITIN) for the child who is not eligible for an SSN. Apply for an ITIN on Form W-7.
[b102] the current year unsuccessful adoption should be displayed if
[b1] the interview is complete and
[not b50] the adoption is not a valid foreign adoption and
[not b41] the adoption did not become final in the tax year you are asking about and
[b101] the adoption was unsuccessful in the tax year you are asking about and
[not b93] you did not pay adoption expenses in the preceding tax year and
[b90] you paid adoption expenses in the tax year you are asking about
You are not eligible for the Adoption Credit because the adoption was unsuccessful in %tax_year% and the expenses were incurred in %tax-year%. The expenses you incurred in %tax_year% may be used next year in computing the credit.
[b127] the prior year unsuccessful adoption should be displayed if
[b1] the interview is complete and
[not b41] the adoption did not become final in the tax year you are asking about and
[not b101] the adoption was not unsuccessful in the tax year you are asking about and
[b99] the adoption was unsuccessful in the preceding tax year and
[not b93] you did not pay adoption expenses in the preceding tax year and
[b90] you paid adoption expenses in the tax year you are asking about
You are not eligible for the Adoption Credit because the adoption was unsuccessful in %preceding_tax_year% and the expenses were incurred in %tax_year%. The expenses you incurred in %tax-year%, may be used next year in computing the credit.
[b132] the prior year unsuccessful adoption with both prior and current year expenses should be displayed if
[b1] the interview is complete and
[not b41] the adoption did not become final in the tax year you are asking about and
[b101] the adoption was unsuccessful in the tax year you are asking about
[b93] you paid adoption expenses in the preceding tax year and
[b90] you paid adoption expenses in the tax year you are asking about
Because the adoption was unsuccessful in % preceding _tax_year%, only the expenses you incurred in % preceding _tax_year% may be used in computing the credit. The expenses you paid in %tax_year% may qualify for the credit on the following year's return.
[b67] the maximum reimbursement response should be displayed if
[b1] the interview is complete and
[not b144] a state did not determine that the child has special needs and
[p8 <= p11] the amount of your adoption expenses <= the reimbursement amounts
When all the adoption expenses were paid with funds received from a state, local or federal program, or received from another person or organization or paid under a qualified adoption assistance program, you cannot take the credit.
[b94] the expenses are for the prior year only should be displayed if
[b1] the interview is complete and
[b23] you are eligible for the adoption credit for the tax year you are asking about
and
either
all
[b40] the child is a US citizen
[not b81] the adoption was not final in the preceding tax year and
[not b99] the adoption was not unsuccessful in the preceding tax year
[b93] you paid adoption expenses in the preceding tax year and
[known b90] it is known whether you paid adoption expenses in the tax year you are asking about and
[not b41] the adoption did not become final in the tax year you are asking about
or
all
[not b115] the child has not been identified for adoption and
[b93] you paid adoption expenses in the preceding tax year
Because the adoption was not final in %tax_year%, only the expenses you incurred in %preceding_tax_year% can be used in computing the credit.
[b100] the expenses are for the prior year unsuccessful adoption only should be displayed if
[b1] the interview is complete and
[b40] the child is a US citizen
[b99] the adoption was unsuccessful in the preceding tax year
[b93] you paid adoption expenses in the preceding tax year and
[not b90] you did not pay adoption expenses in the tax year you are asking about
Because the adoption was unsuccessful in %preceding_tax_year%, the expenses you incurred can be used in computing the credit.
[b95] the expenses are for the prior year and current year should be displayed if
[b1] the interview is complete and
[b40] the child is a US citizen
[b93] you paid adoption expenses in the preceding tax year and
[b41] the adoption became final in the tax year you are asking about and
[b90] you paid adoption expenses in the tax year you are asking about
Because the adoption became final during %tax_year%, include the expenses you incurred during %tax_year% and in %preceding_tax_year% in computing the credit.
[b129] the adoption was final in the prior year and your expenses are for the current year should be displayed if
[b1] the interview is complete and
[b40] the child is a US citizen
[b81] the adoption was final in the preceding tax year and
[not b93] you did not pay adoption expenses in the preceding tax year and
[b90] you paid adoption expenses in the tax year you are asking about
Because the adoption became final during %preceding_tax_year%, include the expenses you incurred during %tax_year% in computing the credit.
[b130] the adoption was final in the prior year and your expenses are for both the current and prior year should be displayed if
[b1] the interview is complete and
[b40] the child is a US citizen
[b81] the adoption was final in the preceding tax year and
[b93] you paid adoption expenses in the preceding tax year and
[b90] you paid adoption expenses in the tax year you are asking about
Because the adoption became final during %preceding_tax_year%, include the expenses you incurred during %tax_year% in computing the credit for %tax_year%. The expenses incurred in %preceding_tax_year%, should be included on the %preceding_tax_year% tax return.
[b131] the adoption was final in the prior year and your expenses are the prior year should be displayed if
[b1] the interview is complete and
[b40] the child is a US citizen
[b81] the adoption was final in the preceding tax year and
[b93] you paid adoption expenses in the preceding tax year and
[not b90] you did not pay adoption expenses in the tax year you are asking about
Because the adoption became final during %preceding_tax_year%, include the expenses you incurred during %preceding_tax_year% in computing the credit for your %preceding_tax_year% tax return.
[b96] the both credit and exclusion response should be displayed if
[b1] the interview is complete and
[b23] you are eligible for the adoption credit for the tax year you are asking about and
[p1 < p2] your modified adjusted gross income amount < the total phaseout amount and
[b53] the employer-provided adoption benefits apply
You can take both the credit and exclusion, the dollar limit applies separately to each. However, you cannot claim both for the same expenses.
[b110] you did not pay or incur response should be displayed if
[b1] the interview is complete and
[not b23] you are not eligible for the adoption credit for the tax year you are asking about and
[not b87] you did not pay or incurred reasonable and necessary expenses which are directly related to the legal adoption of an eligible child (such as adoption fees, legal fees, travel expenses, etc.) and
[not b53] the employer-provided adoption benefits do not apply
You do not qualify for the Adoption Credit because you did not pay or incur reasonable and necessary expenses which are directly related to the legal adoption of an eligible child (such as adoption fees, legal fees, travel expenses, etc.)
[b114] the rule about taking employer benefits for a foreign adoption should be displayed if
[b1] the interview is complete and
[not b40] the child is not a US citizen
[not b113] the foreign employer plan rules do not apply and
[b51] the taxable exclusion response should be displayed
You may be able to exclude the benefits from your income in a later year if the adoption becomes final.
[b117] the rule about taking the credit when the child is not identified should be displayed if
[b1] the interview is complete and
[not b115] the child has not been identified for adoption and
[b116] the unidentified child meets the criteria and
[b23] you are eligible for the adoption credit for the tax year you are asking about
Use the following information to complete Part I, Line 1: Enter "See Attached Statement" in the columns for which you do not have the information. Then attach a statement to your return, providing the name and address of any agency or agent (such as an attorney) that assisted in the attempted adoption. Be sure to write your name and social security number on the statement.
[b118] the rule about not eligible in the current year but may be in a later year should be displayed if
[b1] the interview is complete and
[not b115] the child has not been identified for adoption and
[not b116] the unidentified child does not meet the criteria and
[b40] the child is a US citizen
Although you are not eligible for the credit at this time, you may be eligible when the adoption becomes final or is determined unsuccessful..
[b128] the response for no expenses paid in either year should be displayed if
[b1] the interview is complete and
[b40] the child is a US citizen and
[not b23] you are not eligible for the adoption credit for the tax year you are asking about and
[not b90] you did not pay adoption expenses in the tax year you are asking about
[not b93] you did not pay adoption expenses in the preceding tax year
You do not qualify for the adoption tax credit because you did not pay any expenses in %preceding_tax_year% or %tax_year%.
[b148] the response for not having any expenses paid should be displayed if
[b1] the interview is complete and
[not b23] you are not eligible for the adoption credit for the tax year you are asking about and
[b87] you paid or incurred reasonable and necessary expenses which are directly related to the legal adoption of an eligible child (such as adoption fees, legal fees, travel expenses, etc.) and
[not b83] your adoption expenses were not paid with funds received from federal, state or local programs and
[not b108] your adoption expenses were not paid with funds received from any other person or organization and
[not b53] the employer-provided adoption benefits do not apply and
[not b81] the adoption was not final in the preceding tax year and
[not b41] the adoption did not become final in the tax year you are asking about
[b158] the response for taking credit carryforward from Form 8839 2013 should be displayed if
[b1] the interview is complete and
[b120] the type of inquiry is expenses with carryforward and
[not b97] the five year rule does not apply and
[p1 < p2] your modified adjusted gross income amount < the total phaseout amount and
[not b145] the carryforward is not the only amount you can take and
[not b42] the foreign child response should not be displayed
You can take the Adoption Credit based on your carryforward from a previous year and this year's expense.
The 2013 Form 8839 Instructions has information on how to calculate the carryforward.
Use this information to complete Form 8839 for the current tax year.
[b159] the response for only taking credit carryforward from Form 8839 2013 should be displayed if
[b1] the interview is complete and
[b79] you are only claiming a carryforward from a previous year's Form 8839
You can take the Adoption Credit based on your carryforward from a previous year. Your carryforward credit is limited by your tax liability and other credits. The 2013 Form 8839 Instructions has information on how to calculate the carryforward.. Use this information to complete Form 8839 for %tax_year%.
[b25] the child tax credit directions should be displayed if
[b112] the child is under 17 and
either
all
[b1] the interview is complete and
[b23] you are eligible for the adoption credit for the tax year you are asking about
[not b62] the adoption is not final response should not be displayed
[not b102] the current year unsuccessful adoption should not be displayed
or
all
[b1] the interview is complete and
[b23] you are eligible for the adoption credit for the tax year you are asking about
[b43] the state has determined if the child has special needs
If you are also claiming the child tax credit, you will need to complete line 11 of the Child Tax Credit Worksheet in Publication 972 as you complete Form 8839.
LFT Remove in fall 04112019
[b21] the response for credit carryforward MAGI limit should be displayed if
[b1] the interview is complete and
[p12 <= 2010] the tax year you are asking about <= 2010
[b140] the child was a citizen or resident of the United States or its possessions at the time the adoption process began
[b120] the type of inquiry is expenses with carryforward and
[not b97] the five year rule does not apply and
[p1 > p2] your modified adjusted gross income amount > the total phaseout amount
You can take the Adoption Credit based on your carryforward from a previous year. However, since your modified adjusted gross income is more than %total_phaseout_amount% you cannot take the credit based on any qualifying expenses paid in %tax_year%. You will need information from the "Credit Carryforward Worksheet, Line 18, from your PRIOR year Form 8839 Instructions. Use this information to complete Form 8839 for the current tax year.
[b160] the response for credit carryforward MAGI limit 2013 should be displayed if
[b1] the interview is complete and
[p12 >= 2013] the tax year you are asking about >= 2013
[b140] the child was a citizen or resident of the United States or its possessions at the time the adoption process began
[b120] the type of inquiry is expenses with carryforward and
[not b97] the five year rule does not apply and
[p1 > p2] your modified adjusted gross income amount > the total phaseout amount
You can take the Adoption Credit based on your carryforward from a previous year. However, since your modified adjusted gross income is more than %total_phaseout_amount% you cannot take the credit based on any qualifying expenses paid in %tax_year%. The 2013 Form 8839 Instructions has information on how to calculate the carryforward. Use this information to complete Form 8839 for the current tax year.
[b31] the MAGI limit with carryforward response should be displayed if
[b1] the interview is complete and
[b121] the type of inquiry is current expenses and
[p1 > p2] your modified adjusted gross income amount > the total phaseout amount
You do not qualify for the Adoption Credit or Exclusion because your modified adjusted gross income is more than %total_phaseout_amount% and you do not have a carryforward of an Adoption Credit from a prior year.
LFT Remove in fall 04112019
[b92] the response for tax liability and other credits should be displayed if
[b1] the interview is complete and
[b23] you are eligible for the adoption credit for the tax year you are asking about
[not b102] the current year unsuccessful adoption should not be displayed
Your credit may be limited by your tax liability and other non-refundable credits.
[b155] the response for not being eligible due to being a married NRA but not to a citizen or resident should be displayed if
[b152] you were a nonresident alien for the tax year you are asking about and
[b153] your spouse was a nonresident alien for the tax year you are asking about and
any
[b6] your spouse lived with you at any time during the last 6 months of the tax year or
[not b7] the child you are adopting did not live in your home more than half of the tax year or
[not b8] you did not provide over half the cost of keeping up your home
Married non-resident aliens can claim the credit only if they choose to file a joint return with a U.S. citizen or resident spouse or if they meet all of the following requirements:
You lived apart from your spouse during the last 6 months of the tax year
The child lived in your home more than half of the year
You provided over half the cost of keeping up your home
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