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Daddy Warbucks Is in the Process of Adopting Annie from a New

Question 68

Essay

Daddy Warbucks is in the process of adopting Annie from a New York orphanage. He pays $5,000 in 2014, $7,000 in 2015, and $4,500 in 2016. Daddy Warbucks' AGI for 2016 is $165,000.

a.How much is the adoption credit that Daddy Warbucks may claim for 2016 if the adoption becomes final in 2016?
b.How much is the adoption credit that Daddy Warbucks may claim for 2016 if the adoption becomes final in 2017?
c.How much is the adoption credit that Daddy Warbucks may claim for 2016 if the adoption falls through and is never finalized?

Correct Answer:

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a. $8,460. $11,500 ($7,000 + $...

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