If  the adoption’s failure was “finalized” in 2021, then you should amend your 2021 return or else you can’t claim the 2020 expenses.

Don’t  worry about entering the name of the child and the SSN/ATIN, just complete the rest of the input screen with the information you have.

The Secret Ways People With Failed Adoptions Claim Expenses

1. A domestic adoption is the adoption of a U.S. child , an eligible child who is a citizen or resident of the U.S. or its possessions before the adoption effort begins

1. Qualified adoption expenses paid before the year the adoption becomes final are allowable as a credit for the tax year following the year of payment (even if the adoption is never finalized and even if an eligible child was never identified).”
2. Since you have to file (print and mail) an amended return, the lack of name and SSN will not cause a problem, although you should add a statement giving the summary of the adoption.

Visit our office to talk to our Generational wealth specialist for up to date information.