[amouton]

I did a search on here (adoption.com) and it gives a detailed expinantion of the tax credit. Here is a peice I copied from it on when your adoption is considered final for tax purpouses.




When adoption is final. When the adoption becomes final depends on the type of immediate relative (IR) visa under which the child enters the United States.

IR-3 visa. Theadoption of a child who enters the United States on an IR-3 visa is treated asfinal in the year the competent authority enters a decree of adoption. Thecompetent authority is the court or other governmental agency of the foreigncountry that has jurisdiction and authority to make decisions in matters ofchild welfare, including adoption.

Other IR visas. Theadoption of a child who enters the United States on an IR visa other than anIR-3 visa, is treated as final in the year in which a court of the state inwhich the child and parents reside enters a decree of adoption, re-adoption, orotherwise recognizes the adoption decree of the foreign country.