When using the Form 8839 for the sole purpose of claiming the carry forward credit from a previous year, does the eligible adopted child's name need to be entered in part I? I cannot find a definitive answer, or Im too dumb to know it when I see one
I'm sure IRS won't mind if you fill it in. The carryover goes in the general information screen anyway. If this is a prior client, the information should be there already
Note that the instructions for handling a carryforward to 2010 have not yet been finalized, nor are they included in the draft instructions available here: http://www.irs.gov/pub/irs-dft...
Note also that the draft instructions say not only that you need to include the child's name, you also need to attach the adoption decree. Even for a year in which all you're doing is claiming the credit carryforward.
