It depends.
The IRS says:
When to claim the credit
- Domestic adoptions: Claim expenses each year as you incur them, whether you finalize the adoption or identify an eligible child.
- Foreign adoptions: Claim expenses once the adoption is final. When it’s final, you can claim all eligible expenses you paid, including in past years.
- Adoption of children deemed by a state welfare agency as special needs or hard to place: Claim expenses when the adoption is final.
Please read this IRS document for more information.
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