|
From the IRS website, instructions for Form 8839:
Part I—Information About Your Eligible Child or Children Line 1
Complete all columns that apply to the eligible child you adopted or tried to adopt. If you do not give correct or complete information, your credit and any exclusion may be disallowed.
If you cannot give complete information about an eligible child you tried to adopt in 2004 because the adoption was either unsuccessful or was not final by the end of 2005, complete the entries you can on line 1. Enter “See Page 2” in the columns for which you do not have the information. Then, on the bottom of page 2, enter the name and address of any agency or agent (such as an attorney) that assisted in the attempted adoption.
Child 1 or Child 2
If you made more than one attempt to adopt one eligible child, combine the amounts you spent and complete only the “Child 1” line. Do not report the additional attempt(s) on the “Child 2” line. Complete the “Child 2” line only if you adopted or tried to adopt two eligible children.
Example.
You planned to adopt one child. You had one unsuccessful attempt to adopt a child and later successfully adopted a different child. Complete only the “Child 1” line because you made more than one attempt to adopt one eligible child.
So it sounds to me like failures get folded into the credit for a successful adoption.
|