Married Taxpayers in Adoption Credit
To get the credit, married individuals must file jointly (except as noted below). (Code Sec 23(f)(1))
Married Persons Filing Separate Returns - A married individual filing a separate return (MFS) can take the credit or exclusion if all of the following apply (per 2022 Form 8839 Instructions page 2):
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Their modified AGI is less than the top of the MFS phaseout range for the year or they have a qualifying adoption credit carryover from a prior year return that was filed jointly.
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They report the required information about the eligible child.
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They lived apart from their spouse during the last 6 months of the year.
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The eligible child lived in their home more than half of the year.
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They provided over half the cost of keeping up their home.