What if I didn't file a form 8839 in previous years?

[jennifer-alltop]

Can I claim all expenses now that the adoption is finalized?

[Critter-3]

You may need to amend a prior year return depending  on when you had expenses and what kind of adoption this was. 

So what tax year did you pay expenses, when was the adoption final and was this a special needs child ?

[Opus 17]

The adoption credit timing rules are a little weird.  See here.

https://www.irs.gov/taxtopics/tc607

Once you figure out when the expenses were reportable, you have to report them on a tax return for that year (or multiple years, depending).  You may need to amend prior returns, depending on when the expenses were actually paid. 

[JulieS]

It depends on whether your child is a United States citizen or resident at the time the adoption effort began.

If your child is a US citizen or resident, adoption expenses should be used in the year after the expenses occurred, if the adoption was not final at the end of that year. In the year the adoption is final, you can use the expenses from the prior year and the current year.

For example, if you had adoption expenses in 2019, 2020 and 2021, and the adoption became final in 2021, you would use your 2019 expenses on your 2020 tax return. You would use your 2020 and 2021 expenses on your 2021 tax return.

If your child is a foreign child, you can't take any adoption expenses until the adoption becomes final. In that case you would take all of your adoption expenses in the year the adoption is final.

Click here for more information about the Adoption Credit and timing.