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No, the adoption does not have to be final to claim the tax credit, you can take it in the year that you pay the expenses.
Rather than put a child's social security number, you put the name of the attorney/agency you had the failed adoption through and claim up to $10,000 for each domestic attempt. I claimed 2 failed adoptions on 2002 tax returns. My accountant attached the expense report along with the attorneys names.
Peggy
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