What are the previous years that qualify for an adoption credit carryforward?
For 2025, you can claim an adoption credit carryforward from 2024, 2023, 2022, 2021 and 2020. If you had unused credit from those years, answer Yes to claim it now.
If you're filing as Married Filing Separately in 2025 and were married in previous years, you can only claim the carryforward if you filed as Married Filing Jointly when the adoption expenses were first eligible.
If you're filing as Married Filing Separately in 2025 and were married in previous years, you can only claim the carryforward if you filed as Married Filing Jointly when the adoption expenses were first eligible.
