Adoption Expense Credit



I've a client who paid adoption fees to an agency in year
2005. The child to be adopted will be a U.S. resident or
citizen, as specified by my client.

I am confused by the wording of instructions for line 1 of
form 8839 where the name of the child is not known. It
seems that, if the reason the name of the child is not known
is because "the adoption was either unsuccessful or was not
final by the end of year 2006" one can still take the
expenses for credit.

Aren't there circumstances where adoption fees were paid in
year 2005 for an adoption at any time from the time the fees
were paid? That is, isn't it possible that a fee was paid
and a child has not yet been identified? The way the
instructions for line 1 of Form 8839 read, it almost seems
as though they are contemplating a situation where adoption
of a specific child is unsuccessful/incomplete, as opposed
to attempting to adopt without having one certain child in

This may seem like hair splitting, but the adoption credit
involves big dollars, when compared to some of the other
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