If this is a domestic adoption then the qualified adoption expenses from 2016 are deductible on your 2017 return.
These credits are
allowable for the tax year following the year of payment even if the
adoption is never finalized.
The Qualified Adoption
Expenses defined in section 23(d)(1) are:
- Reasonable and
necessary adoption fees,
- Court costs and
attorney fees,
- Traveling expenses
(including amounts spent for meals and lodging while away from home), and
- Other expenses that
are directly related to and for the principal purpose of the legal adoption of
an eligible child.
This is what the IRS states for a foreign adoption:
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.
The child to be adopted does not need a SSN or ITIN to claim the adoption credit, that will be necessary to claim your adopted child as a dependent.
