U.S. · Form 8839 line 22
Form 8839 line 22, employer-provided benefits.
Where the number comes from and how it feeds line 24.
Form 8839 line 22 is the employer-provided adoption benefits you received in 2025 for the child, shown in box 12 of your 2025 Form W-2 with code T. Line 24 then takes the smaller of line 21 (the $17,280 maximum less prior benefits) or line 22, unless the special needs exception applies.
Work out line 22
Result
Reference table
| Line | What it is |
|---|---|
| Line 19 | Maximum exclusion per child, $17,280, or your share if another person also received benefits for the child. |
| Line 20 | Zero, or the total of lines 20 and 24 of the last Form 8839 filed for the child. |
| Line 21 | Line 19 minus line 20. |
| Line 22 | Employer-provided adoption benefits received in 2025, W-2 box 12 code T. |
| Line 23 | Total of the line 22 amounts for all children. |
| Line 24 | Smaller of line 21 or line 22; for a special needs child with the adoption final in 2025, the line 21 amount. |
Where line 22 comes from
The form says the amount should be shown in box 12 of your 2025 Form(s) W-2 with code T. If you adopt more than one child, the instructions have you fill in lines 19 to 22, 24, 28 and 29 for each child but lines 23, 25 to 27, 30 and 31 on only one Form 8839, with the combined totals.
Line 24 and the special needs rule
Line 24 is the smaller of line 21 or line 22. For a child with special needs whose adoption became final in 2025, you enter line 21 instead, but the instructions say you do that only if your employer has a qualified adoption assistance program, whether or not you received any benefits under it. Without such a program you enter the smaller of line 21 or line 22.
Prior-year benefits
If you received benefits for the same child in an earlier year, line 20 is the total of lines 20 and 24 from the last Form 8839 filed for that child. The instructions also have a worksheet for the case where line 22 includes benefits from all prior years.
Worked example
Your employer paid $8,000 of adoption benefits in 2025 (W-2 box 12, code T), and you had no benefits for this child before. Line 21 is $17,280 and line 24 is $8,000. If this were a special needs adoption final in 2025 with a qualified employer plan, line 24 would be $17,280. Figures are illustrative.
Limits of this page
Line 24 is only the start. Lines 25 to 29 then phase the exclusion out with modified AGI over $259,190. The calculator does not handle foreign child adoptions or the prior-year 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 22 on Form 8839?
Employer-provided adoption benefits you received in 2025, as shown in box 12 of Form W-2 with code T.
What is the maximum exclusion?
$17,280 per child for 2025.
What if my adoption involves a special needs child?
If it became final in 2025 and your employer has a qualified adoption assistance program, line 24 is the line 21 amount.
Where do taxable benefits go?
Line 31 reports any taxable benefits, which are also included on line 1f of Form 1040.
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.