If you claimed the Adoption Credit in a previous year and couldn't use the full amount, you may be able to carry the unused portion forward to a future tax return.
Find your prior-year adoption credit carryforward
Your carryforward amount is calculated on the Adoption Credit Carryforward Worksheet included in the PDF copy of your prior-year tax return.
Look for the worksheet titled:
"Adoption Credit Carryforward Worksheet—Line 16"
The amount shown on that worksheet is your adoption credit carryforward. Because this information doesn't automatically transfer each year, you'll need to enter the carryforward amount manually when preparing your return.
How long can I carry forward unused adoption expenses?
You can generally carry forward any unused Adoption Credit for up to five years following the year the credit was first available, or until the credit is fully used, whichever comes first.
Enter your adoption credit carryforward in the program
To enter your prior-year carryforward amount:
- Go to Federal.
- Select Deductions.
- Choose Select My Forms, then continue
- Select Credits.
- Choose Adoption Credit.
- Enter the information for your adopted child.
- Select Continue.
- Go to Qualified Adoption Expenses Carryforward.
- Enter the carryforward amount for the appropriate tax year.