In order to claim the adoption credit, the taxpayer must not only file Form 8839, but one must also attach a copy of the following based on the type of adoption:
· Finalized in the U.S. - copy of adoption order or decree
· Finalized abroad – copy of foreign adoption decree, Hauge Adoption Certificate, or IH-3 visa
· Special Needs child – State determination certificate along with adoption order or decree
Therefore, since extra paperwork needs to be attached, taxpayers claiming the credit cannot e-file their return.
