Can you take adoption credit for fees paid when a child has not been identified? We had an unsuccessful attempt to adopt and are waiting for another adoption opportunity.

An expense may be a qualified adoption expense even if the expense is paid before an eligible child has been identified. For example, prospective adoptive parents who pay for a home study at the outset of an adoption effort may treat the fees as qualified adoption expenses.  There are guidelines for when these expenses can be deducted.

See additional details here.  https://www.irs.gov/taxtopics/tc607