The adoption credit based on qualified adoption expenses is generally allowed in the year the adoption is finalized.

Name: The adoption credit based on qualified adoption expenses is generally allowed in the year the adoption is finalized.
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The adoption credit is generally allowed in the year the adoption is finalized, unless the expenses were incurred in a previous year, in which case they may be claimed in the year the adoption is finalized or in the prior year.

The Adoption Credit Based on Qualified Adoption Expenses Is Generally