Adoption Credit- end of year adoption

[GradyFinance]

I have a client who adopted a newborn in Dec. They (my clients) were there at the birth of the child in December and had to stay in that location (out of state) for two weeks before taking possession of the child. They brought the baby home in Dec of 2015. Due to whatever the adoption laws are in the state of birth,
the judge does not sign off and finalize the adoption for 6 months, which will be in May of 2016. The majority of adoption expenses were paid in 2015. The IRS issued a ATIN for the child. Should the adoption credit be taken now for 2015? or taken for 2016, including the 2015 and the few 2016 expenses incurred?

Thanks
Ed

[BHoffman]

I have a client who adopted a newborn in Dec. They (my clients) were there at the birth of the child in December and had to stay in that location (out of state) for two weeks before taking possession of the child. They brought the baby home in Dec of 2015. Due to whatever the adoption laws are in the state of birth,
the judge does not sign off and finalize the adoption for 6 months, which will be in May of 2016. The majority of adoption expenses were paid in 2015. The IRS issued a ATIN for the child. Should the adoption credit be taken now for 2015? or taken for 2016, including the 2015 and the few 2016 expenses incurred?

Thanks
Ed

Google "IRS topic 607" for your answer. HTH