Special rules apply if you paid expenses in connection with the adoption of an eligible foreign child. See the instructions for line 1, column (e), on page 3 for details.
Enter on line 5 the total qualified adoption expenses (as defined on page 1) you paid in:
If you adopted a child with special needs and the adoption became final in 2009, enter on line 5:
If you did not claim any adoption credit for the child in a prior year, enter $12,150 on line 5 even if your qualified adoption expenses for the child were less than $12,150 (and even if you did not have any qualified adoption expenses for this child).taxmap/instr2/i8839-006.htm#TXMP094dacd8
If you paid qualified adoption expenses in an attempt to adopt a child and the attempt was unsuccessful, treat those expenses in the same manner as expenses you paid for adoptions not final by the end of the year.
You paid $3,000 of qualifying adoption expenses in 2008 in an attempt to adopt a child. You paid $2,000 in qualified adoption expenses early in 2009. However, the adoption attempt is unsuccessful. Enter $3,000 on line 5. The $2,000 paid in 2009 may qualify in 2010.