Adoption credit... when to take

[Hamacher]

Here is the letter received from the adoption company. When is the taxpayer able to claim the dependency and adoption credit?

I’m writing on behalf of XXXXXXX. She is currently in the adoption process with Children’s House International for a child in Bulgaria. XXXXX completed her adoption on December 13, 2013 and will be arriving back in the U.S. with her son on February 12, 2014. She has paid $7200 to Children’s House International for our fees and $6,501 has been sent to Bulgaria for her adoption, for a total amount of $13,701. If you have any questions about this don’t hesitate to call at #########.

[David1980]

Since this is a not a U.S. child, you would claim the credit on the year the adoption becomes final.

[Hamacher]

When final

Since this is a not a U.S. child, you would claim the credit on the year the adoption becomes final.

So when is it "final" 2013 or 2014? My client is saying that it was finalized in 2013.

[David1980]

I assume then that the December 13, 2014 was supposed to be December 13, 2013 then? Obviously if that's 2014 then the answer wouldn't be 2013. I did think it was odd the date was in the future.

Try RP 2010-31. Most likely 2013 is a valid choice.

[Hamacher]

Yes

I assume then that the December 13, 2014 was supposed to be December 13, 2013 then? Obviously if that's 2014 then the answer wouldn't be 2013. I did think it was odd the date was in the future.

Try RP 2010-31. Most likely 2013 is a valid choice.

Yes it should be 2013. I corrected my original post. Sorry for the confusion.

They just received a SSN for the child. We originally filed without the dependent and credit and will need to amend if they qualify.