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Thank you. Then I have another - sorry, it's a dumb and hypothetical - question: I am waiting now for a match (just like you, ermiller!!). Let us assume that in year X, I have paid birthmother living expenses but the prospective birthmother changed her mind and did not place. Can I claim these expeneses on my taxes and if yes, in what year? Does it matter the money has been paid using an agency of an attorney (independent adoption)?
Thanks!
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10/03/05: Signed up with domestic agency
10/24/05: Matched!!! 
11/16/05: Beautiful son Kiran is born 
5/19/06: Finalized!!! 
9/17/08: Second time: Home study ready 
10/22/08: Signed up with agency ... nothing ...
1/15/09: Had enough, signed up with attorney
5/12/09: Beautiful daughter Nanda is born 
5/15/09: ... and placed in my arms
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