Failed child adoption

[ndjcpa]

A client was in the process of adopting a child from within the U.S. After the child was born the mother cancelled the adoption. Form 8839 asks for the child's name and ID number. Neither the client or the adoption agency knows the child's name or ID number. How do you complete that portion of form 8839 when neither the child's name or ID number is known and is not available?

Thanks,

Neil Johnson, CPA

[BP.]

Welcome to the board-
See p. 2, bottom right, of the 8839 instructions:

http://www.irs.gov/pub/irs-pdf/i8839.pdf

Tells you how to handle and what statement to attach.

[ChEAr$]

So the adoption tax credit is available even for a failed adoption?

[BP.]

So the adoption tax credit is available even for a failed adoption?

Yes. From the 8839 instructions p.2, where details are given on how to proceed w/o all the child's info, they state if the adoption was ". . . either unsuccessful or was not final . . . "

The instructions also go into other details for attempted adoptions.