What are qualifying adoption expenses?

Qualifying adoption expenses are reasonable and necessary expenses directly related to the legal adoption of an eligible child. Eligible adoption expenses include:

• Adoption fees
• Attorney fees
• Court costs
• Travel expenses (including meals and lodging)
• Re-adoption expenses relating to the adoption of a foreign child
• Any other reasonable and necessary expense related to the adoption

Qualified adoption expenses do NOT include expenses:

• For the adoption of your spouse's child
• Paid or reimbursed by your employer or any other person or organization
• For which you received funds under any state, local, or federal program
• That violate state or federal law
• For carrying out a surrogate parenting arrangement
• Allowed as a credit or deduction under another provision of federal income tax law