Form 8839, Qualified Adoption ExpensesApril 14, 2006
The dollar limits for both the exclusion of employer-paid adoption expenses and the tax credit apply "per adoption effort." Therefore, if your adoption spans two or more years, you can only claim total credits of up to $10,960 over all the years that you paid expenses. If your AGI, as modified above, is $164,410 or less, you qualify for the entire dollar amount of the credit and/or exclusion. File Description: Download: More information: |