Tax question on Adoption

January 25, 2005

My wife and I had an adoptive child placed with us back in October of 2004. The adoption will not be final until April of 2005. While I know we cannot claim the adoption expenses until it is final, I was wondering if we could claim the child as a dependant on our 2004 taxes?

We don't have the child's social security number but have sent in the paperwork to get an ATIN for him. Has anyone here ever used an ATIN to claim an unfinalized adoption child as a dependant.

Usually I am a patient person and would just wait for it to become final, but the difference in taxes is substantial (greater than $600). Plus we did provide for the child for the final two months of the year, so I don't think it's fair that we don't get to count him as dependant.

Thanks in advance.

LeslieP9

February 15, 2005

Was your child born then--or is this an older child placement?

If your child was placed with you at birth or shortly thereafter, then you do get to claim the deduction.

If it is an older child, then the person/people who provided for the child for the greater portion of the year gets to take the deduction unless a different agreement is worked out.