Paul and Hannah, who are married and file a joint return, are in the process of adopting a child who is born in December 2011. The child, a son, comes to live with them a week after his birth on December 12. The adoption is not finalized until February of 2012. What tax issues are present in this situation?
Answer: Are Paul and Hannah able to claim the baby as a dependent on their 2011 tax return and claim a child tax credit?