Tax Form 8839 is used to figure the amount of your adoption credit and any employer-provided adoption benefits you can exclude from your income. You can claim both the credit and the exclusion for expenses of adopting an eligible child. But, you cannot claim both for the same expenses.
You may be able to take this credit if any of the following applies:
- You paid qualified adoption expenses in:
- 2004 and the adoption was not final at the end of 2004, or
- 2005 and the adoption became final in or before 2005
- You adopted a child with special needs and the adoption became final in 2005
- You paid expenses after 1996 in connection with the adoption of an eligible foreign child and the adoption became final in 2005
- You have a carryforward of an adoption credit from a prior year


