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For a domestic adoption you can claim whatever you have spent that year. So if you spend 2k in 2007, you can claim 2K on your 2007 taxes. And if the adoption takes you into two years of taxes you can claim for both years, but only what you have actually paid out that year not the entire amount. For international adoption you can claim everything only once the adoption is finalized.
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DD-amazing little girl (b-7/97)
DS-the perfect addition to our family (b-10/06, a-4/08 from Stavropol, Russia) 
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