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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If you filed Form 8839 for a prior year in connection with
this adoption, enter your 2023 information on the same
line (Child 1, Child 2, or Child 3) that you used in the
prior year.
More Than Three Eligible Children
If you adopted or tried to adopt more than three eligible children,
fill in and attach as many Forms 8839 as you need to list them.
Also, enter “See Attached” to the right of the
Caution below
line 1.
For Part II, fill in lines 2 through 6 and 10 and 11 for each
child. But fill in lines 7 through 9 and 12 through 16 on only one
Form 8839. The amount on line 12 of that Form 8839 should be
the combined total of the amounts on line 11 of all your Forms
8839.
For Part III, fill in lines 17 through 20, 22, 26, and 27 for each
child. But fill in lines 21, 23 through 25, 28, and 29 on only one
Form 8839. The amount on line 21 of that Form 8839 should be
the combined total of the amounts on line 20 of all your Forms
8839. The amount on line 28 of that Form 8839 should be the
combined total of the amounts on line 27 of all your Forms 8839.
Column (c)
A disabled individual, one who is physically or mentally unable to
care for themselves, is an eligible child regardless of their age at
the time of adoption.
Column (d)
A child is a child with special needs if all three of the following
statements are true.
1. The child was a citizen or resident of the United States or
its territories at the time the adoption effort began (U.S. child).
2. A state (including the District of Columbia) has
determined that the child can't or shouldn't be returned to their
parents' home.
3. The state has determined that the child won't be adopted
unless assistance is provided to the adoptive parents. Factors
used by states to make this determination include:
a. The child's ethnic background and age,
b. Whether the child is a member of a minority or sibling
group, and
c. Whether the child has a medical condition or a physical,
mental, or emotional handicap.
The state must make a determination that a child has special
needs before the child is considered to be a child with special
needs. A child having a specific factor or condition isn't enough
to establish that the state has made a determination of special
needs.
You may be able to claim an exclusion or credit for the
adoption of a U.S. child with special needs even if you didn't pay
any qualified adoption expenses. See Line 22 and the
instructions for Line 5.
For more information, see Tax Topic 607, available at IRS.gov/
taxtopics/tc607.html.
Example 1. Agency A is the child welfare department of
State V. Mark, Rachel, and Janet, brother and sisters, are U.S.
children residing in State V. When Mark was 10, Rachel 8, and
Janet 6, Agency A removed the children from the home of their
biological parents.
After Agency A placed the children in foster care, Agency A
determined it would be difficult to place the children for adoption
without providing assistance to the adoptive family because of
the ages and sibling relationship of the children. Agency A
provided the adoptive parents with monthly subsidy payments on
behalf of each child. The adoption assistance agreements
entered into between Agency A and the adoptive parents are
evidence that State V has determined that Mark, Rachel, and
Janet are children with special needs.
Their adoptive parents may claim an adoption tax credit for
each child, even if the adoptive parents paid no qualifying
adoption expenses, if all other requirements of the credit are
met.
Example 2. Michael and Grace are born in State W and are
members of a sibling group. Their biological mother places the
siblings through a private adoption agency and voluntarily
surrenders her parental rights. Membership in a sibling group is
a factor that State W may use in determining that a child has
special needs. State W also requires that adoptive parents
requesting a state determination of special needs follow certain
steps and make the request before the adoption is final. Michael
and Grace’s adoptive parents don't make a request or follow the
required steps.
Michael and Grace aren't children with special needs
because State W didn't remove them from their biological mother
and didn't make a determination of special needs. Although
membership in a sibling group is a factor that State W may use in
making a determination, State W didn't make a determination
that either Michael or Grace wouldn't be adopted unless
adoption assistance was provided to the adoptive parents.
However, Michael and Grace’s adoptive parents may claim
adoption tax credits for the qualified adoption expenses they
paid in connection with Michael and Grace’s adoption, if all other
requirements of the credit are met.
Example 3. Hannah is born in State X. Hannah’s biological
parents place Hannah for adoption through a private adoption
agency and voluntarily relinquish their parental rights. Hannah
then is adopted. A medical exam performed shortly after
Hannah's birth shows that Hannah has serious physical
disabilities. Hannah isn't a child with special needs because
State X didn't remove Hannah from the biological parents and
didn't make a determination of special needs. However,
Hannah's adoptive parents may claim the adoption tax credit for
the qualified adoption expenses they paid in connection with
Hannah's adoption, if all other requirements of the credit are met.
Example 4. Noah is born in Country Z and is diagnosed with
serious physical and mental disabilities. Noah's adoptive
parents, who are residents of State Y, adopt Noah in Country Z,
bring Noah to the United States, and re-adopt Noah in State Y.
Noah isn't a child with special needs because Noah wasn't a
citizen or resident of the United States when the adoption
process began. Additionally, State Y didn't remove Noah from
the home of the biological parents and didn't make a
determination of special needs. However, Noah's adoptive
parents may claim the adoption tax credit for the qualified
adoption expenses they paid in connection with Noah's
adoption, if all other requirements of the credit are met.
If you check the box in column (d) indicating the child
has special needs, be sure to keep evidence of the
state's determination in your records.
Column (e)
A child is a foreign child if they weren’t a citizen or resident of the
United States or its territories at the time the adoption effort
began.
Special rules. If you paid qualified adoption expenses in 2023
or any prior year in connection with the adoption of a foreign
child and the adoption became final in 2023, you can use the
total expenses you paid in 2023 and all prior years in
determining the amount to enter on line 5. If you and another
person (other than your spouse if filing jointly) each paid
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Instructions for Form 8839 (2023)