- quote -

As I recall, for a domestic adoption, expenses paid in a
year prior to the year the adoption is finalized, a credit
is allowed in the year folowing the year the expense is
paid.

For expenses paid during or after the year the adoption is
finalized, the credit is allowed for the year in which the
expense is paid.

I hope this helps.

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Is there any way to file for the adoption tax credit after
the tax year in which the adoption was finalized and still
credit expenses incurred prior to and during the year
finalization ocurred?

This year I will be receiving a one-time surge in income
which will likely put me beyond the AGI value where the
adoption credit phases out. This is also the year that my
adoption of twins finalized. My AGI has been been well
within the limit for taking the full credit in previous
years and my AGI will also likely be well within the limit
for the foreseeable future; just not in 2004.

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