This is archived information that pertains only to the 1999 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
If you have adopted a child who is not a U.S. citizen or resident,
you are not allowed to claim adoption expenses until the adoption becomes final.
Publication 968, Tax Benefits for Adoptions, contains details on this
subject. It is available by writing to the IRS Area Distribution Center, P.O.
Box 85627, Richmond, VA 23285-5627.
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