[lotterino]

It depends on the the visa you came home on. If you came home IR-3, then yes you can take the credit this year. If you came home IR-4 (like us) then you cannot take the credit until the adoption is recognized as finalized by the state you live in. For us that meant readopting. For others you can do a recognition of foreign adoption or a domestication. We did not have time to readopt before the end of the year last year so we could not take the credit on our 2004 taxes. Since the readoption was complete in October, we can take the credit this year 2005.