When to Claim Adoption Tax Credit?
When to claim the adoption tax credit?
When you take the adoption tax credit
depends on whether the eligible child is a citizen or resident
of the United States at the time the adoption attempt
begins.
If the child is a US citizen or
resident, you can claim the
adoption tax credit even if the adoption never becomes
final.
You cannot take the adoption tax credit
for a foreign child unless the adoption becomes final.
Claiming adoption tax credit for a child who is a US
Citizen or resident
If you pay qualifying expenses in..
|
Then take the adoption credit in..
|
| any year before the year the
adoption becomes final |
the year AFTER the year of the
payment |
| the year the adoption becomes
final |
the year the adoption becomes
final |
| any year after the year the
adoption becomes final |
the year of the
payment |
Claiming adoption tax credit for a foreign child
If you pay qualifying expenses in..
|
Then take the adoption credit in..
|
| any year before the year the
adoption becomes final |
the year the adoption becomes
final |
| the year the adoption becomes
final |
the year the adoption becomes
final |
| any year after the year the
adoption becomes final |
the year of the
payment |
| 
