I have a client who adopted a special needs child, finalized in 2006. For some reason the child was not on her return for that year. The client seems to remember that the child, who did not yet have a legal name, also did not have a social security number until much later. She is not sure how much later and Social Security won't provide that information.
Because the adoption credit is refundable for 2010 and 2011 I am preparing the amendments from 2006 to the present in order to bring the unused credit forward. I have been advised that this 'should' be okay since we are not seeking a refund of 2006 tax dollars, but just to bring the unused credit forward so that it can be claimed this year.
My biggest concern is that the child was not put on the 06 return. Any thoughts?
Because the adoption credit is refundable for 2010 and 2011 I am preparing the amendments from 2006 to the present in order to bring the unused credit forward. I have been advised that this 'should' be okay since we are not seeking a refund of 2006 tax dollars, but just to bring the unused credit forward so that it can be claimed this year.
My biggest concern is that the child was not put on the 06 return. Any thoughts?