Common questions for Form 8839 Qualified Adoption Expenses in ProSeries

Below are the most popular resources associated with Form 8839:

• IRS Tax Topic 607 - Adoption Credit and Adoption Assistance Programs
• IRS Instructions for Form 8839
• Enter Adoption Credit Carryover From Prior Years

What's new for tax year 2025:

• Up to $5,000 of the adoption credit may be refundable.
• Parity for Indian tribal governments. Tribal governments now have parity for special needs adoption determinations. This means that state governments and Indian tribal government determinations of special needs are both recognized for purposes of the adoption credit.
• Maximum credit amount has been increased to $17,280 per eligible child and the modified adjusted gross income amount has been changed.
• For more information, see the IRS instructions here.