Looks like H&R Block is right for 2004.
From page 3 of IRS publication 968:
http://www.irs.gov/pub/irs-pdf/p968.pdf
Child who is a U.S. citizen or resident. If the eligible
child is a U.S. citizen or resident, you can take the adoption
credit or exclusion even if the adoption never becomes final.
Take the credit or exclusion as shown in the following
tables.
IF you pay qualifying
expenses in...
any year before the the adoption becomes final
THEN take the credit in...
the year after the year of the
payment.