Can I apply for adoption tax credit if I adopted a child who was born in Dec 2018 but the adoption wasn't final until Jan 2019?

[KatrinaB · Accepted solution]

It depends on when you paid your adoption expenses and what type of adoption it is. The timing rules for claiming the credit for qualified adoption expenses are different, depending on the kind of adoption.

• Domestic adoption is the adoption of a U.S. child (an eligible child who is a citizen or resident of the U.S. or its possessions before the adoption begins). Qualified adoption expenses paid before the year the adoption becomes final are permitted as a credit for the tax year following the year of payment (even if the adoption is not finalized and even if an eligible child was never identified).

• 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 permitted as a credit for the year when it becomes final.

Please view the TurboTax FAQ below to see if you qualify for the credit and for instructions on claiming the credit on your return.

https://ttlc.intuit.com/replies/3302188

[michelle9]

I paid expenses in 2018; however, since the adoption was finalized in 2019, it looks like I won't be able to apply for the adoption tax credit until I file my 2019 taxes. Is this correct?

[KatrinaB]

Yes, that is correct.