If you adopted, or attempted to adopt, an eligible child (including a special needs or foreign child), you may be able to take a tax credit for qualifying expenses that you paid.
Enter the total qualified adoption expenses you paid in:
- 2023 if the adoption wasn't final by the end of 2024,
- 2023 and 2024 if the adoption became final in 2024, or
- 2024 if the adoption became final before 2024.
What if the adoption was not successful?
If you incurred qualified adoption expenses while trying to adopt a U.S. child but the attempt was unsuccessful, you should handle those expenses the same way as you would for adoptions that are not finalized by the end of the year.