[becky]

Here you go:
To be eligible for the tax credit, you must fulfill all of the requirements listed below:

1. You must have a finalized adoption. If your child comes home on an IR-3 visa, meaning that both spouses in a married couple, or a single parent, saw the child prior to the overseas finalization, the IRS considers the adoption to be full and final in the year you 'bring your child into the U.S.'...this is the same requirement as the USCIS, so you can take the credit in that year.

2. If your child comes home on an IR-4 visa the IRS (just like the USCIS) considers your adoption to be finalized when you have readopted your child in your home state or, in states where it is allowed you will do a "recognition" or "domestication" of your child's foreign adoption. You cannot claim the credit until the year in which the readoption, recognition or domestication occurred.

As always if you have questions please speak to an attorney or tax advisor in your state.