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Deductions & credits
Unfortunately, you cannot deduct expenses (or claim a credit) for a failed foreign adoption.
From Topic No. 607 Adoption Credit and Adoption Assistance Programs
"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.
March 7, 2021
7:43 AM