We are currently experiencing unusually high volumes of support requests. Response times may be delayed. ×

What rules apply for international adoptions?

International adoptions include all adoptions of eligible children who are not yet citizens or residents of the U.S. or its possessions before the adoption effort begins. The preferential rules for adopting special needs children do not apply to international adoptions.

Eligible expenses you pay for international adoptions can only be used towards the adoption credit in the year when the adoption becomes finalized. Once an adoption becomes final, and subject to the dollar limitation, qualified adoption expenses paid during or after the year of finality are allowable as a credit for the year of payment.

Still have questions? Contact member support

Continue your tax filing

Was this article helpful?