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ARTICLE · 20 JANUARY 2015

Changes to IRS Form for Qualified Adoption Expenses

McDermott Will & Emery
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The Internal Revenue Service (IRS) has released the 2014 version of Form 8839 (Qualified Adoption Expenses), as well as updated instructions.

United StatesEmployment and HR
Amy Gordon
Amy Gordon
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The Internal Revenue Service (IRS) has released the 2014 version of Form 8839 (Qualified Adoption Expenses), as well as updated instructions.  Taxpayers use Form 8839 to claim the adoption credit, an exclusion for employer-provided adoption benefits, or both.  Changes to the 2014 form and instructions include the following:

  • The maximum adoption credit and exclusion amounts have been adjusted to reflect their 2014 values ($13,190 per eligible child).
  • The instructions regarding adoption of children with special needs have been revised.
  • The adoption credit carry-forward worksheet in the instructions for line 16, which identifies unused credits that taxpayers may carry forward to 2015, has been modified to reflect that there are now three years (2012–2014) for which a taxpayer might have carry-forward amounts.

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