You will claim your expenses on your 2019 tax return. Please read the information below and click the IRS link at the bottom to learn more.
The IRS timing rules for claiming qualified adoption expenses differ, depending on the type of adoption.
- A domestic adoption is the adoption of a U.S.
child (an eligible child who is a citizen or resident of the U.S. or its
possessions before the adoption effort begins). Qualified adoption
expenses paid before the year the adoption becomes final are allowable
as a credit for the tax year following the year of payment (even if the adoption is never finalized and even if an eligible child was never identified).
- A foreign adoption is the adoption of an eligible
child who isn't yet a citizen or resident of the U.S. or its possessions
before the adoption effort begins. Qualified adoption expenses paid
before and during the year are allowable as a credit for the year when it becomes final.
https://www.irs.gov/taxtopics/tc607
