I've a client who paid adoption fees to an agency in year
2005. The child to be adopted will be a U.S. resident or citizen, as specified by my client. I am confused by the wording of instructions for line 1 of form 8839 where the name of the child is not known. It seems that, if the reason the name of the child is not known is because "the adoption was either unsuccessful or was not final by the end of year 2006" one can still take the expenses for credit. Aren't there circumstances where adoption fees were paid in year 2005 for an adoption at any time from the time the fees were paid? That is, isn't it possible that a fee was paid and a child has not yet been identified? The way the instructions for line 1 of Form 8839 read, it almost seems as though they are contemplating a situation where adoption of a specific child is unsuccessful/incomplete, as opposed to attempting to adopt without having one certain child in mind. This may seem like hair splitting, but the adoption credit involves big dollars, when compared to some of the other credits.
>
>
>
>
>
>
>
>
>