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If you have an IR3 Visa you can certainly claim the credit in the year the adoption is final even if that is December 31st. But if you come home with an IR4 you really need to check...
Again...each state has their own laws and you need to check with someone in your home state...attorney, tax advisor, accountant...
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Becky
Mom to 5 great kids, soon to be 6!!
Including Bella born in GC in 2002!
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