ࡱ> VXSTUc |bjbj .ffԇRR((((((((8()(~**:***+.++ q a~a~a~a~a~a~$8~(3++33~((**~b?b?b?3:(*(*!b?3qb?b?*t*0Ɓd"76/R ~0~bޅX8ޅޅ(`+.b?P0t1$+++~~;v+++~3333ޅ+++++++++R ]':  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:

[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:

[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: