MargaretL
Expert Alumni

Deductions & credits

Those adoption expenses cannot be filed yet, that is not allowed per IRS rules, unfortunately. You must wait until they become tax deductible. 

For an U.S. adoption - you can claim the adoption expenses and the adoption credit before finalization (or for a failed adoption) but you must wait one year after you incurred the expenses (so in your case, you had expenses in 2016 for adoption that has not finalized in 2017- you must wait to claim them on 2017 tax return).

For a foreign adoption -  qualified adoption expenses paid before and during the year are allowable as a credit for the year when it becomes final - so again on your 2017 tax return.

 

Please select Adoption Credit and Adoption Assistance Programs link for details.