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Introduction

SECTION 5. APPLICATION

Internal Revenue Bulletin 2003-9 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 IR–3 visa. If a taxpayer adopts an orphan in a full and final adoption and the orphan receives an IR–3 visa, the taxpayer may treat the adoption as final for federal income tax purposes in the taxable year in which the competent authority enters the decree of adoption.

.02 IR–4 visa. A taxpayer who adopts an orphan who receives an IR–4 visa and enters the United States under a guardianship or legal custody arrangement may treat the adoption as final for federal income tax purposes in the taxable year in which a home state court enters a decree of adoption. A taxpayer who adopts an orphan who receives an IR–4 visa and enters the United States under a decree of simple adoption may treat the adoption as final for federal income tax purposes in the taxable year in which a home state court enters a decree of re-adoption or the home state otherwise recognizes the adoption decree of the foreign-sending country.

.03 IR–2 visa. A taxpayer who adopts a foreign-born child who receives an IR–2 visa may treat the adoption as final for federal income tax purposes in the taxable year in which a home state court enters a decree of re-adoption or the home state otherwise recognizes the adoption decree of the foreign-sending country.

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▸Contents — Internal Revenue Bulletin 2003-9
Internal Revenue Bulletin 2003-9

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