Are you claiming the child tax credit? What is the amount of the credit for child and dependent care expenses? What is the amount of the education credits? What is the amount of the residential energy credit, Form 5695, Part I? Click here to determine you can claim adoption benefits Click here to determine if you are eligible for the adoption credit for the tax year you are asking about 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 for the current 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. <p>You can take the Adoption Credit based on your carryforward from a previous year and this year's expense. </p><p>You will need information from the "Credit Carryforward Worksheet – Line 18" from your PRIOR year Form 8839 Instructions.</p><p> Use this information to complete Form 8839 for the current tax year. </p> 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. 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. You can take the Adoption Credit based on your carryforward from a previous 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. You cannot take the credit because your tax liability before the credit is taken is 0. You may be able to take the credit next year. 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 You do not qualify for the Adoption Credit because your home was not the child’s home for more than half the 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. Because this was a foreign adoption that became final during %tax_year%, the amount on Form 8839, Line 5 should be computed as follows:<ul><li>Include all your unreimbursed expenses paid during the tax year you are asking about, </li><li>Include all your unreimbursed expenses paid during years prior to the tax year you are asking about, but after 2002 </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> When all the adoption expenses were paid with funds received from a state, local or federal program, or paid under a qualified adoption assistance program you cannot take the credit. You may be able to take the credit next year. 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 Your credit is limited because your modified adjusted gross income is more than %phase_out_amount% but it is not completely phased out. You do not qualify for the Adoption Credit because your adoption expenses were paid prior to 1997. Your adoption expenses for %tax_year% are limited to %max_adopt_credit%. 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 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. You do not qualify for the Adoption Credit 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 You are limited to your %max_adopt_credit% because your tax liability is less than the maximum allowed expenses for %tax_year%. Reduce your qualified expenses by any amount paid by funds from federal, state, or local programs You cannot take the credit until a valid Taxpayer Identification (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. <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> You cannot take the credit until a valid Taxpayer Identification (TIN) is obtained for the child. You must provide an identifying number for the child on Form 8839, line 1, column (f). <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> 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. You do not qualify for the Adoption Credit because you cannot claim expenses for adopting your spouse’s child You do not qualify for the Adoption Credit because you do not have an eligible child. An eligible child is:<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>Any disabled person physically or mentally unable to take care of himself or herself.</ul> You do not qualify for the Adoption Credit because your filing status is married filing separately AND you lived with your spouse during the last six months of the year. 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. 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. Keep evidence of the state’s determination in your records. 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. 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. 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. You may be able to exclude the benefits from your income if the adoption becomes final in a later year. <p> Attach Form 8839 to your Form 1040. </p> <p> Your credit maybe limited by your tax liability and other non-refundable credits.</p> <p>Attach Form 8839 to the Form 1040NR</p><p> Your credit maybe limited by your tax liability and other non-refundable credits.</p> If you are also claiming the child tax credit, you will need to complete the Publication 972, Line 11 Worksheet as you complete Form 8839. In calculating the adoption credit or exclusion, the maximum amount of qualified expenses may not exceed %max_adopt_credit%, for each adoption effort. 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>