<p class="noteToAssistor">Note to Assistor: This TLC is designed to address one individual child adoption at a time. You must repeat the topic for each individual child. true Normal Normal true <br> Select One 2019 2018 2017 2016 2015 2014 2013 What tax year are you asking about? false Did you take a <a href="%url_CarryforwardUnusedCreditForSameChild%" target="ref" type="pop">credit or exclusion in a prior year for the SAME child</a>? true 1 Did a state determine that <a href="%url_ChildHasSpecialNeeds%" target="ref" type="pop">the child has special needs</a>? true 1 What was the amount of expenses paid with <a href="%url_FundsFromGovernmentPrograms%" target="ref" type="pop">funds received from federal, state or local programs</a>? true 1 Did the child you are adopting <a href="%url_AdoptedChildResidence%" target="ref" type="pop">live in your home more than half of the tax year</a>? true 1 What was the total amount of employer-provided adoption benefits? false 1 Click here to determine if you are eligible to claim the adoption credit/exclusion false Click here to determine if you are eligible for the adoption credit for the tax year you are asking about false You can take the Adoption Credit based on your carryforward from a previous year.</p><br><p> 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%.</p><br><p>You will need information from the "Credit Carryforward Worksheet, Line 18, from your PRIOR year Form 8839 Instructions.</p><br><p>Use this information to complete Form 8839 for the current tax year. true Normal You can take the Adoption Credit based on your carryforward from a previous year.</p><br><p>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%.</p><br><p>The 2013 Form 8839 Instructions has information on how to calculate the carryforward.</p><br><p>Use this information to complete Form 8839 for the current tax year. true Normal You can take the Adoption Credit based on your carryforward from a previous year and this year's expense.</p><br><p>The 2013 Form 8839 Instructions has information on how to calculate the carryforward.</p><br><p>Use this information to complete Form 8839 for the current tax year. true Normal You can take the Adoption Credit based on your carryforward from a previous year.</p><br><p>Your carryforward credit is limited by your tax liability and other credits.</p><br><p>The 2013 Form 8839 Instructions has information on how to calculate the carryforward.</p><br><p>Use this information to complete Form 8839 for %tax_year%. true Normal 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. false Normal false 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. false Normal You do not qualify for the adoption tax credit because you did not pay any expenses in %preceding_tax_year% or %tax_year%. true Normal Because the adoption became final during %tax_year%, include the expenses you incurred during %tax_year% and in %preceding_tax_year% when computing the credit. true Normal 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. true Normal Because the adoption became final during %preceding_tax_year%, include the expenses you incurred during %tax_year% in computing the credit. true Normal 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. true Normal Because the adoption became final during a prior year, include the expenses you incurred in computing the credit for the prior years tax return. true Normal Because the adoption was unsuccessful in %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. true Normal 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. true Normal Because the adoption was unsuccessful in %preceding_tax_year%, the expenses you incurred can be used in computing the credit. false Normal 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. false Normal If you pay qualifying expenses in any year before the adoption becomes final you are eligible to take the credit in the year <b>after</b> the year of the payment. Any expenses paid in the year the adoption becomes final will be eligible for the credit in that same year. If you pay qualifying expenses in any year after the year the adoption becomes final, then you can take the credit in the year of the payment. true Normal 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). false Normal You do not qualify for the Adoption Credit because your home was not the child's home for more than half the year. false Normal You are not eligible for the Adoption Credit at this time because the adoption is NOT final. Expenses paid in %tax_year% may qualify for the credit on the following year's return. false Normal <p>Because this was a foreign adoption that became final during %tax_year%, the amount on Form 8839, Line 5 should be computed as follows:</p><ul><li>Include all your unreimbursed expenses paid during %tax_year%, </li><li>Include all your unreimbursed expenses paid during years prior to %tax_year%, but after 2001</li><li>Include no more than $5000 of your unreimbursed expenses paid during years before 2002, but after 1996 </li><li>Do NOT include any expenses paid before 1997</li></ul> true Normal 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. false Normal 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. false Normal The maximum adoption credit for %tax_year% is %max_adopt_credit% per child. false Normal Your credit is limited because your modified adjusted gross income is more than %phase_out_amount% but it is not completely phased out. false Normal You can take both the credit and exclusion; the dollar limit applies separately to each. However, you cannot claim both for the same expenses. false Normal <br>An adoption of a child with special needs, becoming final in %tax_year%, is eligible for the maximum amount allowed of the adoption credit. This is true 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. true Normal Reduce your qualified expenses by any amount paid by funds from federal, state, or local programs. false Normal <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:</p><ul><li>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. </li><li>An individual taxpayer identification number (ITIN) for the child who is not eligible for an SSN. Apply for an ITIN on Form W-7. </li><li>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. </li></ul> true Normal <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 whichever of the following numbers is applicable:</p><ul><li>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. </li><li>An individual taxpayer identification number (ITIN) for the child who is not eligible for an SSN. Apply for an ITIN on Form W-7. </li></ul> true Normal 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. false Normal You do not qualify for the Adoption Credit because you cannot claim expenses for adopting your spouse's child. false Normal <p>You do not qualify for the Adoption Credit because you do not have an eligible child.</p><p>An eligible child is:</p><ul><li>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.</li><li>Any disabled person physically or mentally unable to take care of himself or herself.</li></ul> true Normal 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. false Normal 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:<li>They lived apart from their spouse during the last 6 months of the tax year<li>The child lived in their home more than half of the year<li>They provided over half the cost of keeping up their home true Normal false 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. false Normal An adoption of a child with special needs, becoming final prior to the end of %tax_year%, is eligible for the maximum employer benefits exclusion. false Normal 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. false Normal 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. false Normal 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. false Normal You may be able to exclude the benefits from your income in a later year if the adoption becomes final. false Normal false <br>Complete Form 8839 and attach it to your Form 1040. true Normal Normal true Complete Form 8839 and attach it to Form 1040, Schedule 3. Your credit may be limited by your tax liability and other non-refundable credits. true Normal Attach Form 8839 to the Form 1040NR. true Normal 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. false Normal <ul><li>If you cannot give complete information about an eligible child because the adoption was either unsuccessful or not final by the end of the current year, complete the entries that you can on 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. 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. </li><li>An individual taxpayer identification number (ITIN) for the child who is not eligible for an SSN. Apply for an ITIN on Form W-7. </li><li>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. </li></ul> true Normal If you are also claiming the Child Tax Credit, you will need to complete the Child Tax Credit Worksheet, in Publication 972, as you complete Form 8839. false Normal Use the following information to complete Part I, Line 1:<p> 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.</p> true Normal Although you are not eligible for the credit at this time, you may be eligible when the adoption becomes final or is determined unsuccessful. false Normal false false false 1 Did the adoption become final in %preceding_tax_year% or an earlier year? true 1 What is the total amount of qualified <a href="%url_AmountOfAdoptionExpenses%" target="ref" type="pop">adoption expenses</a> you paid for this adoption effort? true 1 Does the child have a <a href="%url_TINRequirements%" target="ref" type="pop">Social Security Number (SSN), Adoption Taxpayer Identification Number (ATIN), or Individual Taxpayer Identification Number (ITIN)</a>? true 1 Was the <a href="%url_CitizenshipOfChild%" target="ref" type="pop">child a citizen or resident of the United States or its possessions</a> at the time the adoption process began? true 1 Is the <a href="%url_PhysicalOrMentalStatusOfChild%" target="ref" type="pop">child physically or mentally unable to take care of themselves</a>? true 1 Is the child your current <a href="%url_SpousesChild%" target="ref" type="pop">spouse's child</a>? true 1 What is the <a href="%url_ChildsDateOfBirth%" target="ref" type="pop">child's date of birth</a>? true 1 Did you pay <a href="%url_AmountOfAdoptionExpenses%" target="ref" type="pop">adoption expenses</a> in %preceding_tax_year% (or previous year)? true 1 Did you pay <a href="%url_AmountOfAdoptionExpenses%" target="ref" type="pop">adoption expenses</a> in %tax_year%? true 1 Did you pay or incur <a href="%url_QualifiedExpenses%" target="ref" type="pop">reasonable and necessary expenses</a> which were directly related to your legal adoption of an eligible child (such as adoption fees, legal fees, travel expenses, etc.)? true 1 Did you provide over <a href="%url_CostOfKeepingUpYourHome%" target="ref" type="pop" >half the cost of keeping up your home</a>? true 1 Were any of your <a href="%url_AdoptionExpensesWerePaidOrReimbursedByAnEmployerPlan%" target="ref" type="pop">adoption expenses paid or reimbursed under a qualified adoption assistance program</a>? true 1 Were any of your adoption expenses paid with funds received from <a href="%url_FundsReceivedFromFederalStateOrLocalPrograms%" target="ref" type="pop">federal, state or local programs</a>? true 1 Did your employer have a <a href="%url_QualifiedAdoptionAssistanceProgram%" target="ref" type="pop">qualified adoption assistance program</a>? true 1 Is there an amount present in <a href="%url_Box12OfYourFormW2WithCodeT%" target="ref" type="pop">in box 12 of your Form W-2 with Code T</a>? true 1 What is your <a href="%url_ModifiedAdjustedGrossIncome%" target="ref" type="pop">modified adjusted gross income</a>? true <p class="noteToAssistor">Note to Assistor: There are 2 different MAGI calculations - one for the credit, the other for the exclusion. This probe requires the MAGI for the credit found in instructions for Form 8839, Part II - Adoption Credit. true Normal Did your <a href="%url_WhereSpouseLived%" target="ref" type="pop">spouse live with you</a> at any time during the last 6 months of the tax year? true 1 Was the <a href="%url_SuccessfulAdoption%" target="ref" type="pop">adoption unsuccessful</a> in %preceding_tax_year% (or, prior year)? true <p class="noteToAssistor">Note to Assistor: If qualified adoption expenses were paid in an attempt to adopt a child and the attempt was unsuccessful, treat those expenses in the same manner as expenses paid for adoptions not final by the end of the year. true Normal false 1 false 1 false 1 false 1 false 1 Do you have a credit carryforward that originated in a tax year more than 5 years before %tax_year%? true 1 Select One Single, unmarried, or legally separated Married Widowed (spouse died during the tax year) Widowed (spouse died before the tax year) What was your marital status on the last day of the tax year you are asking about? false Was the <a href="%url_AdoptionUnsuccessfulInCurrentYear%" target="ref" type="pop">adoption unsuccessful </a> in %tax_year%? true <p class="noteToAssistor">Note to Assistor: If qualified adoption expenses were paid in an attempt to adopt a child and the attempt was unsuccessful, treat those expenses in the same manner as expenses paid for adoptions not final by the end of the year. true Normal Were your adoption expenses paid with <a href="%url_FundsRecievedForOtherPersonsOrOrganizations%" target="ref" type="pop">funds received from any other person or organization</a>? true 1 false 1 Are you attempting to adopt a child under the age of 18? false 1 Has the child been identified for you to adopt? false <p class="noteToAssistor">Note to Assistor: This question is being asked to determine if adoption expenses have been incurred before a specific child has been identified for adoption. true Normal <p><p class="noteToAssistor">Note to Assistor: This TLC is designed to address one individual child adoption at a time. You must repeat the topic for each individual child.</p> true Normal Are you asking about: Only a prior year unused adoption credit (carryforward) determined on prior year Form 8839 Carryforward (as determined on prior year Form 8839) with additional expenses (including no expenses paid for a child with special needs) Expenses without a carryforward (including prior year expenses or no expenses paid for a child with special needs) true false 1 false 1 Are you attempting to adopt a potential child that is physically or mentally unable to take care of themselves? false 1 Are you attempting to adopt a potential child that is a citizen or resident of the United States or, its possessions, at the time of the adoption process? false 1 Are you attempting to adopt a potential child with special needs, as determined by the state? true 1 false 1 false 1 false 1 false 1 true Is the child you want to adopt or adopting, the child of your spouse or former spouse?