My husband and I matched with twins and spent 2 weeks in the NICU with them before the parents changed their minds. How do I file credit for expenses without their SSNs?

[chaseruhlen]

We were only given temporary custody but we stopped the process before SSNs were created. is the SSN required? Failed adoptions are tax deductible?

[Mike9241]

Without an ID number for them, you will have to paper file.

see if this thread helps

https://afth.org/8310-2/ 

[ThomasM125]

A social security number may not be required to qualify for an adoption credit. As long as the child is a United States citizen or resident you may qualify for an adoption credit even if the adoption was not finalized. However, you may not be able to e-file your return if you don't include a social security or tax identification number for the child.

The IRS instructs you to "leave blank any entries you are unable to complete" when you make entries for the adoption credit Form 8839:

"If you can't give complete information about an eligible child you tried to adopt ... complete the entries you can on line 1. Leave blank any entries you are not able to complete. For example, if you don't have a social security number or adoption tax identification number ..., leave column (f) blank."