[ermiller]

Originally Posted by mrskt

We did our homestudy, paid 25% of our placement fee and for 2 post-placement visits, and made two trips out of state to the agency in 2007 in the process of getting approved - and then we got domestic newborn placement in July 2008, but haven't finalized yet.

So we can efile with TurboTax with her ATIN, and go ahead and claim what we spent in 2007 for now, correct?

I would *SO* happy-dance if that's the case!!!

Yup.

You should be able to claim those 2007 fees because it is the tax year after the tax year in which you paid them as per the guidelines for Form 8839

2007 FORM 8839 Instructions

Substitute 2007 for 2006, 2008 for 2007

Special rules apply if you paid expenses in connection with the adoption of an eligible foreign child. See the instructions for line 1, column (e), on page 2 for details.

Enter on line 5 the total qualified adoption expenses (as defined on page 1) you paid in:

2006 if the adoption was not final by the end of 2007.

2006 and 2007 if the adoption became final in 2007.

2007 if the adoption became final before 2007.


Special needs adoption. If you adopted a child with special needs and the adoption became final in 2007, enter $11,390 on line 5, even if your qualified adoption expenses were less than $11,390 (and even if you did not have any qualified adoption expenses).

Unsuccessful adoption. If you paid qualified adoption expenses in an attempt to adopt a child and the attempt was unsuccessful, treat those expenses in the same manner as expenses you paid for adoptions not final by the end of the year.

Example.

You paid $3,000 of qualifying adoption expenses in 2006 in an attempt to adopt a child. You paid $2,000 in qualified adoption expenses early in 2007. However, the adoption attempt is unsuccessful. You would enter $3,000 on line 5. The $2,000 paid in 2007 may qualify in 2008.