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Old 10-22-2008, 10:13 AM
sheababy sheababy is online now
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You cannot claim them this year. However, you may not have to wait for finalization. For example, we brought our daughter home in June 2007. We did not finalize until Feb 2008. On our 2007 return we could claim the credit in the amount of expenses we incurred in 2006 (but not 2007).

Here is the link from the IRS website for the instructions on Form 8839.
Instructions for Form 8839 (2007)
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