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I guess so. The tax years for which you can claim the credit depend on when the expenses are paid, whether the adoption is domestic or foreign, and whether the adoption has been finalized. Generally, the credit is allowable whether the adoption is domestic or foreign. A 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 effort begins). A foreign adoption is the adoption of an eligible child who is not yet a citizen or resident of the U.S. or its possessions before the adoption effort begins.

In domestic adoptions, qualified adoption expenses paid before the year the adoption becomes final are allowable as a credit for the tax year following the year of payment (and the credit is allowable even if the adoption is never finalized). For a foreign adoption, however, qualified adoption expenses are allowable as a credit only if the adoption has been finalized. Qualified adoption expenses paid before and during the year when a foreign adoption is finalized are allowable as a credit for the year when it becomes final. Once an adoption becomes final, qualified adoption expenses paid during or after the year of finality are allowable as a credit for the year of payment, whether the adoption is foreign or domestic. As a result of these timing rules, a taxpayer may sometimes claim a credit for both prior-year and current-year qualified adoption expenses in the year of finality. For example , An adoptive parent pays qualified adoption expenses of $3k in 2011, $4k in 2012, and $5k in 2013. In 2013, the adoption becomes final.

If the adoption was domestic, the adoptive parent may claim the $3k of expenses paid in 2011 as a credit on the parent’s 2012 tax return. The adoptive parent claims both the $4k paid in 2012 and the $5k paid in 2013 as a credit on the parent’s 2013 tax return. The $4k credit is claimed on the 2013 return because 2013 is the year after the year in which the $4k was paid, and the $5k is claimed on the 2013 return because 2013 is the year when the adoption becomes final. Since the adoption credit is nonrefundable for tax years ending after December 31, 2011, the $9k claimed on the 2013 tax return can be used to reduce any tax liability owed for 2013, and the excess, if any, will carry forward to the next year.

If the adoption was foreign, the adoptive parent claims all $12k in qualified adoption expenses ($3k paid in 2011, $4k paid in 2012, and $5kin 2013) on the adoptive parent’s 2013 tax return because 2013 is the year when the adoption becomes final.



Note;If the child is a foreign national, then you take the adoption credit only in the year when the adoption becomes final. Any expenses paid in the year after the adoption is finalized, you can take a credit for those expenses in the year that you paid them. Any adoption credit in the year 2012 or later that is in excess of your federal tax liability can be carried forward to the subsequent tax year. Excess adoption credits can be carried-forward for up to five years is used up on a first-in, first-out basis.

Correct; I understand that it cannot be filed electronically.