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We fostered two unrelated children with the intention of adopting them if parents' rights were terminated. At the start, the odds were that both cases would end with TPR. We spent a lot of money on attorneys' fees to intervene in one of the cases and for consultation regarding the other. Both children were reunified with their respective birth parents. Does anyone know whether we can consider these "failed adoptions" in terms of the federal adoption tax credit? I've searched the internet, but every time I see "failed adoption" in relation to the adoption tax credit, it's pertaining to a private adoption scenario, not adoption from foster care.
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