Form 8839 (2018)
Page 2
Part III
Employer-Provided Adoption Benefits
Child 1
Child 2
Child 3
17 Maximum exclusion per child 17
18
Did you receive employer-
provided adoption benefits for a
prior year for the same child?
No. Enter -0-.
Yes. See instructions for
the amount to enter.
}
18
19 Subtract line 18 from line 17
19
20 Employer-provided adoption
benefits you received in 2018.
This amount should be shown
in box 12 of your 2018 Form(s)
W-2 with code T . . . .
20
21 Add the amounts on line 20 . . . . . . . . . . . . . . . . . . . . . . .
21
22 Enter the smaller of line 19 or
line 20. But if the child was a
child with special needs and the
adoption became final in 2018,
enter the amount from line 19
22
23 Enter modified adjusted gross income (from
the worksheet in the instructions) . . . .
23
24 Is line 23 more than $207,140?
No. Skip lines 24 and 25, and enter -0-
on line 26.
Yes.
Subtract $207,140 from line
23
24
25
Divide line 24 by $40,000. Enter the result as a decimal (rounded to
at least three places). Do not enter more than 1.000 . . . . .
25
×
.
26 Multiply each amount on line 22
by line 25 . . . . . . .
26
27 Excluded benefits. Subtract
line 26 from line 22 . . . .
27
28 Add the amounts on line 27 . . . . . . . . . . . . . . . . . . . . . . .
28
29 Taxable benefits. Is line 28 more than line 21?
No.
Subtract line 28 from line 21. Also, include this amount, if more than zero, on
line 1 of Form 1040 or line 8 of Form 1040NR. On the dotted line next to line
1 of Form 1040 or line 8 of Form 1040NR, enter “AB.”
Yes.
Subtract line 21 from line 28. Enter the result as a negative number. Reduce
the total you would enter on line 1 of Form 1040 or line 8 of Form 1040NR by
the amount on Form 8839, line 29. Enter the result on line 1 of Form 1040 or
line 8 of Form 1040NR. Enter “SNE” on the dotted line next to the entry line.
}
. . 29
TIP
You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply.
• You paid adoption expenses in 2017, those expenses were not fully reimbursed by your employer or otherwise, and
the adoption was not final by the end of 2017.
• The total adoption expenses you paid in 2018 were not fully reimbursed by your employer or otherwise, and the
adoption became final in 2018 or earlier.
• You adopted a child with special needs and the adoption became final in 2018.
Form 8839 (2018)