Assertion: adoption | /r/HasProperty | foreign
Facets:
value: in some circumstances
type: TEMPORAL
value: at the same time
type: TEMPORAL
Source sentences:
text: Generally, the credit is allowable whether the adoption is domestic or foreign.
text: If the adoption is international, familiarize yourself with the adoption laws in that country.
text: Once an adoption becomes final, and subject to the dollar limitation, qualified adoption expenses paid during or after the year of finality are allowable as a credit for the year of payment, whether the adoption is foreign or domestic.
text: If the adoption in Example 4 is foreign, the adoptive parent may claim all $12,000 in qualified adoption expenses ($3,000 paid in 2017, $4,000 paid in 2018, and $5,000 in 2019) on the adoptive parent's 2019 tax return, because 2019 is the year when the adoption becomes final.
text: If the adoptive parent pays an additional $2,000 in qualified adoption expenses in 2020, then that $2,000 is allowable in 2020 (subject to the 2020 MAGI and dollar limitations), whether the adoption is domestic or foreign.
text: If you have qualified expenses after the adoption becomes final, you may be able to claim a credit for the year in which you paid the expenses, regardless of whether the adoption was foreign or domestic.
text: Whether you use an agency or a private lawyer, whether your adoption is domestic or international, whatever state you live in, whether you are a celebrity or a regular person (yes, we promise you, even the biggest Hollywood stars go through this, too), you are legally required to complete a home study before you can adopt.
text: However, in some circumstances an adoption may be interracial, international, and transcultural at the same time (or some combination of two of those).