Qualified adoption expenses are the reasonable and necessary costs you pay to adopt a child. These expenses may help you qualify for the Adoption Credit if you meet all IRS requirements.
Examples of qualified adoption expenses include:
- Adoption fees that are reasonable and necessary
- Court costs related to the adoption
- Attorney fees
- Travel expenses while away from home for the adoption process, including meals and lodging
- Re-adoption expenses for a foreign child
Keep records of your adoption-related expenses, such as receipts, invoices, and travel documentation, in case you need to support your claim.
What Expenses Don't Qualify as Adoption Expenses?
Some adoption-related costs can't be used to claim the Adoption Credit. You can't include expenses:
- Paid to adopt your spouse's child (a stepchild)
- That are prohibited by federal or state law
- That were paid for by a federal, state, or local government program
- Related to surrogacy arrangements
- Reimbursed by your employer or another organization
- Used to claim another tax deduction or tax credit
If part of your adoption expenses was reimbursed and part was paid out of pocket, only the unreimbursed portion may qualify.