Use Form 8839 to calculate your adoption credit and any employer-provided adoption benefits that you can exclude from your income. You can apply for both the exclusion and the credit for the costs of adopting an eligible child. Use this form to calculate the amount of your adoption credit and any employer-provided adoption benefits that you can exclude from your income. If you paid adoption expenses that were eligible to adopt a child who is a resident or citizen of the United States In the United States, you may be eligible to receive the credit, even if the adoption was not finalized or took place in a different tax year.
You may also qualify for the credit if you paid the costs of adopting a foreign child. In addition, there are different rules for applying for the credit on Form 8839 if you adopt a child with special needs. Once you calculate eligible adoption expenses, enter information about adopted children in Part I, calculate the amount of the adoption credit in Part II, and enter information about any adoption benefits provided by the employer in Part III.