Disrupted Adoption

[MaeMurphy1]

We had a disrupted/ failed adoption in 2023. We are still pursuing the adoption of another child, but can we utilize the tax credit for the failed adoption costs? And still have the credit available for an adoption of a different child we are hoping to finalize in 2024. We are only planning to adopt 1 child from these two adoption attempts. 

[RobertB4444]

You can, but you probably don't want to.  You claim the failed adoption expenses and then the amount of your adoption credit for the successful adoption is reduced by the amount that you took for the failed adoption.  The better choice is to wait until the second adoption is successful and then take all of the adoption credit at once, which you are able to do.  So save these expenses and celebrate later.

@MaeMurphy1