help with Form 8839-adoption credit

[Marie]

couple has one adopted child and received credit for that child.  After that, they have had 2 unsuccessful adoptions.  2022, they finally adopted another child.  I have read instructions, but I'm still not sure how to put on form.  Will they get 3 child credits? 

[Lee B]

"Attempted Adoptions of U.S. Children

In general, the dollar limitation requires you to combine the qualified adoption expenses you paid if you made more than one attempt to adopt one eligible U.S. child. When you combine the amounts you spent, complete only the “Child 1” line. Don't report the additional attempt(s) on the “Child 2” or “Child 3” line. Complete the “Child 2” or “Child 3” lines only if you adopted or tried to adopt two or three eligible children.

Example 1.

 

You planned to adopt one U.S. child. You paid $10,000 of qualified adoption expenses in an unsuccessful attempt to adopt a child. You later paid $8,000 of additional qualified adoption expenses in a successful adoption of a different child. Complete only the “Child 1” line because you made more than one attempt to adopt one eligible child.

Example 2.

 

The facts are the same as in Example 1 except that both attempts are unsuccessful and no adoption is ever finalized. Enter $18,000 ($10,000 + $8,000) on the “Child 1” line because you made more than one attempt to adopt one eligible child."

[Marie]

I have read that over and over.  2 unsuccessful attempts.  third attempt was an adoption that went through.  Is that one child credit or two child credits?  On the unsuccessful ones, I don't know how to get the ATX form to work with no name and no SS#

[Lee B]

On 3/4/2023 at 3:09 PM, cbslee said:

 

 

"You planned to adopt one U.S. child. You paid $10,000 of qualified adoption expenses in an unsuccessful attempt to adopt a child. You later paid $8,000 of additional qualified adoption expenses in a successful adoption of a different child. Complete only the “Child 1” line because you made more than one attempt to adopt one eligible child."

 

To me it's pretty clear what you need to do.