I want to claim adoption expenses for adopting my grandchild who was born in December 2016 who is not disabled. Why do I need to check the disabled child checkbox?

[jeris-jamar]

My grandchild lives with me and the adoption was finalized before the end of 2016. She turned 18 in December 2016 prior to the adoption being finalized.  I am being directed to put a checkmark in the Disabled Child Checkbox on Form 8839 "Qualified Adoptive Child Worksheet", but she is not disabled.  Can I claim credit for the attorney fees and court costs related to the adoption?

[AndreaG]

According to page 1 of the IRS Form instructions for the adoption credit, you can be eligible for this credit if, "you paid qualified adoption expenses in connection with the adoption of an eligible US child.....if adoption became final in 2016". An eligible child is defined as, "any child under age 18. If the child turned 18 during the year, the child is an eligible child for the part of the year he or she was under age 18 OR any disabled individual physically or mentally unable to take care of himself or herself." 

Please see page 2 of the IRS Form instructions for a list of qualified adoption expenses. https://www.irs.gov/pub/irs-pdf/i8839.pdf