Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 76
FOREIGN CHILD
ОглавлениеYou can take the credit only if the adoption becomes final. Use Table 1.8 to see the year in which to claim the credit.
TABLE 1.7 Year to Claim the Credit for Adoption of a U.S. Citizen or Resident Child
| When You Pay Expenses | When You Claim Credit |
|---|---|
| Any year before year the adoption becomes final (or falls through) | Year after year of payment |
| Year adoption becomes final (or falls through) | Year adoption becomes final |
| (or falls through) | |
| Any year after year adoption becomes final (or falls through) | Year of payment |
TABLE 1.8 Year to Claim the Credit for Adoption of a Foreign Child
| When You Pay Expenses | When You Claim Credit |
|---|---|
| Any year before year adoption becomes final | Year adoption becomes final |
| Year adoption becomes final | Year adoption becomes final |
| Any year after year adoption becomes final | Year of payment |
