Unfortunately, you can't claim credits for costs in 2011 because the statute for filing a claim has expired. Adoptions credits can only be claimed in the year following payment or the year the adoption is final, whichever is earlier. Under that rule:
- 2011 expenses would be claimed on your 2012 return, The statute for refunds expired April 15, 2016.
- 2012 expenses would be claimed on your 2013 return, The statute for refunds expires April 15, 2017. Make sure you file a claim for refund for 2013 (for costs paid in 2012) on or before that date.
