U.S. · Form 8839 line 16
Form 8839 line 16, lines 14 and 15 added.
The nonrefundable adoption credit before the tax limit.
Form 8839 line 16 adds line 14, the part of the credit left after the refundable amount on line 13, and line 15, any adoption credit carryforward from 2024. Line 17 then applies the Credit Limit Worksheet, and line 18 enters the smaller of line 16 or line 17 on Schedule 3 line 6c.
Work out line 16
Result
Reference table
| Line | What it is |
|---|---|
| Line 12 | Total of the line 11a amounts. |
| Line 13 | Refundable adoption credit, up to $5,000 per child. |
| Line 14 | Line 12 minus line 13; if zero or less, enter -0-. |
| Line 15 | Credit carryforward, if any, from prior years. |
| Line 16 | Lines 14 and 15 added. |
| Line 17 | Line 5 of the Credit Limit Worksheet in the instructions. |
| Line 18 | The smaller of line 16 or line 17, to Schedule 3 line 6c. |
What line 16 represents
It is the nonrefundable credit available before your tax caps it: whatever is left of this year’s credit after the refundable part, plus anything you carried in from earlier years. The form tells you to subtract line 13 from line 12 (not below zero) for line 14 and add the carryforward on line 15.
The line 17 limit
The Credit Limit Worksheet in the instructions takes line 16, subtracts from Form 1040 line 18 the credits listed on worksheet line 3, and enters the smaller of line 16 or that difference as line 17. If you were told to complete Form 8839 by Credit Limit Worksheet B in the Schedule 8812 instructions, you use line 14 of that worksheet instead of Form 1040 line 19 in the formula.
Carryforward
If line 17 is smaller than line 16 you may have a carryforward to the next five years or until used, whichever comes first; the instructions provide the Nonrefundable Adoption Credit Carryforward Worksheet for line 18. A carryforward remains nonrefundable.
Worked example
The instructions give this situation: $20,000 of expenses, final adoption in 2025, $5,000 refundable credit. Line 12 is $17,280, line 13 is $5,000, line 14 is $12,280 and with no carryforward line 16 is $12,280. If the tax limit is $10,000 then line 18 is $10,000 and $2,280 carries forward, which matches the instructions’ example. Figures are illustrative.
Limits of this page
The calculator treats the worksheet as two inputs (Form 1040 line 18 and the listed credits). It does not total those credits for you or complete the carryforward worksheet.
Sources
- Instructions for Form 8839 (2025): Line-by-line instructions, worksheets and limits. Read November 2, 2026.
- Form 8839 (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is line 16 on Form 8839?
Line 14 plus line 15: the nonrefundable credit before the tax limit.
What is line 15?
Any adoption credit carryforward from prior years, from the worksheet in your 2024 Form 8839 instructions.
What does line 17 do?
It limits the nonrefundable credit using the Credit Limit Worksheet in the instructions.
How long can a carryforward last?
Up to five years or until used, whichever comes first, and it stays nonrefundable.
Which tax year is this?
The 2025 edition of Form 8839 and its instructions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.