If we adopted a sibling group of 3 in 2016, and didn't do a 8839 because a sibling group qualified them special needs, can we do now?

[MaryK1 · Accepted solution]

It depends when the adoption was finalized- if it was 2016, you must go back and amend (and the credit will carry forward to apply to 2017).

Once an adoption becomes final, and subject to the dollar limitation, qualified adoption expenses paid during or after the year of finality are allowable as a credit for the year of payment, whether the adoption is foreign or domestic.