Legal Question in Family Law in Maryland

When is international adoption considered ''final''

We are trying to figure out when the adoption of our daughter will be/was considered final in the state of Maryland. The question is motivated by changes in the federal adoption tax credit between 2001 and 2002--a difference of no credit or 10k in our case. The IRS has indicated that whether the adoption in Vietnam is considered final depends on our state law. We've been told by our county that we must file a petition and that the name we gave her isn't legal until we re-adopt her here. So, is that procedure considered her final adoption in MD?


Asked on 2/07/02, 9:09 pm

1 Answer from Attorneys
Joseph Trevino Law Offices of Joseph A. Trevino

Re: When is international adoption considered ''final''

You need to file in the County you reside and petition for adoption.Once a decree is passed by the court, it is then an official act and final.IRs has to recognize it as such; but I believe it has to occur in the during the calendar year for which you are filing taxes to get the deduction. I would also think that you can argue the child is no less a "dependent" just because there is no final decree. Another idea would be to ask the issuing court to back date the decree, to the date you actually assumed custody. But it also occurs to me that if you have a decree of adoption from another jurisdiction and that issuing jurisdiction is a legitimately recognized governement, you could simply petition this court in your county to "enroll", that is give the foreign decree full faith and credit and save yourself the hassle of completing the whole process again. Feel free to call my office. In MD 1800-924-6217 or 301-441-3131. Best of luck to you.

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Answered on 2/07/02, 10:36 pm


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