Deductions & Credits

Form 8839: Qualified Adoption Expenses

Used to claim the adoption credit for qualified adoption expenses and to exclude employer-provided adoption benefits from income.

Download Form 8839 PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Taxpayers who paid qualified adoption expenses or received employer-provided adoption benefits.

Key Fields

  • Adoption expenses paid
  • Employer-provided adoption benefits
  • Modified AGI
  • Adoption credit
  • Carryforward from prior year

Filing Deadlines

Due Date

April 15

With Extension

October 15

Late Filing Penalty

Filed with Form 1040; no separate penalty, but failure to file means loss of the adoption credit.

Related Forms

Form 1040

U.S. Individual Income Tax Return

Schedule 3

Additional Credits and Payments

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