U.S. · Form 8839 line 6
Form 8839 line 6, the smaller of lines 4 and 5.
The cap on your adoption expenses for one child.
Form 8839 line 6 is the smaller of line 4 or line 5. Line 4 is the maximum adoption credit per child ($17,280 for 2025) less amounts already used for the same child on line 3, and line 5 is your qualified adoption expenses. Complete the columns for each child separately.
Work out line 6
Result
Reference table
| Line | What it is |
|---|---|
| Line 2 | Maximum adoption credit per child, $17,280, or your share if another person also paid expenses for the child. |
| Line 3 | Zero, or the total of lines 3 and 6 of the last Form 8839 filed for the child. |
| Line 4 | Line 2 minus line 3. |
| Line 5 | Qualified adoption expenses; see the instructions for which years to include. |
| Line 6 | The smaller of line 4 or line 5. |
| Special needs | Final adoption of a U.S. child with special needs in 2025: enter $17,280 minus line 3 on line 5. |
Line 2 and line 3
The instructions say the maximum credit, the total of the refundable and nonrefundable portions, is $17,280 per child and you enter $17,280 on line 2. If you and another person who is not your spouse each paid expenses for the same child, you divide that limit any way you agree. On line 3, if you filed Form 8839 for the child in a prior year, you enter the total of lines 3 and 6 from the last form you filed for the child; otherwise -0-.
What line 5 includes
The instructions say to enter qualified adoption expenses you paid in 2024 if the adoption was not final by the end of 2025; in 2024 and 2025 if it became final in 2025; or in 2025 if it became final before 2025. Expenses reimbursed by your employer under a written qualified adoption assistance program are not qualified expenses and are left off line 5.
Special rules
For a U.S. child with special needs whose adoption became final in 2025, line 5 is $17,280 minus the amount on line 3, even if your expenses were less. If you paid expenses on an unsuccessful adoption attempt of a U.S. child, treat them like expenses for an adoption that is not final.
Worked example
You adopt one child in 2025, paid $12,000 of qualified expenses and filed no Form 8839 before. Line 2 is $17,280, line 3 is $0, line 4 is $17,280 and line 5 is $12,000, so line 6 is $12,000. If instead you had used $5,000 on a prior form and have $20,000 of expenses, line 4 is $12,280 and line 6 is $12,280. Figures are illustrative.
Limits of this page
The calculator covers one child. A foreign child adoption has special timing rules (column (e) of Part I) and MAGI phases the credit out starting on line 7. It cannot tell you which expenses qualify.
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 6 on Form 8839?
The smaller of line 4 or line 5 for that child.
What is the 2025 maximum credit per child?
$17,280, entered on line 2 of Form 8839.
What goes on line 3?
Zero if you did not file Form 8839 for the child before; otherwise the total of lines 3 and 6 from your last form for that child.
Which expenses go on line 5?
Qualified adoption expenses for the years the instructions list, excluding amounts your employer reimbursed under a written adoption assistance program.
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.