Question about the tax credit expiring

When the adoption tax credit expires, it means it expires. No more tax credit, no matter what. No new claims, no carryover claims. It won't matter what you did the year before, or expected for the year after. It's simply no longer available. I have not seen the answer to your second question about the $5,000. I know what you're referring to, but I haven't seen an answer in black and white. My assumption, since it hasn't been talked about as an option, is that the $5,000 doesn't exist any more either. If it did exist, it would be only for special needs kids adopted from foster care in the USA, because that's what it originally was. But my belief is that it's gone, too. You can write to your congresspeople and tell them you want them to support extending the adoption tax credit.