taxmap/instr2/i8839-000.htm#en_us_publink_23077td0e6
Qualified Adoption Expenses
2012 taxmap/instr2/i8839-000.htm#en_us_publink_23077td0e32taxmap/instr2/i8839-000.htm#en_us_publink_23077td0e37For 2012, the adoption credit is nonrefundable. A nonrefundable credit is subtracted from your tax. It may reduce your tax to zero. If the credit is more than your tax, the excess is not refunded to
you.
taxmap/instr2/i8839-000.htm#en_us_publink_23077td0e53If you are filing Form 8839, you cannot file your income tax return and Form 8839 electronically. You must file a paper return. Mail your return to the address listed in your tax return
instructions.
taxmap/instr2/i8839-000.htm#en_us_publink_23077td0e45You should keep documentation that supports your claim for the adoption credit, but you no longer need to include any documentation when you file your tax return.
taxmap/instr2/i8839-000.htm#en_us_publink_23077td0e61The maximum credit and the exclusion for employer-provided benefits are both $12,650 per eligible child in 2012. This amount begins to phase out if you have modified adjusted gross income in excess of $189,710 and is completely phased out for modified adjusted gross income of $229,710 or
more.
 | Because the adoption credit is not refundable after 2011, you may be able to carryforward any unused credit amounts to future tax years. The 2013 Form 8839 and its instructions will have information on the credit
carryforward. |
taxmap/instr2/i8839-000.htm#en_us_publink_23077td0e78taxmap/instr2/i8839-000.htm#en_us_publink_23077td0e82For the latest information about developments related to Form 8839 and its instructions, such as legislation enacted after they are published, go
to
www.irs.gov/form8839.
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