Qualified Adoption Expenses include the following items:
- Adoption fees that are reasonable and necessary
- Court costs
- Attorney fees
- Travel expenses (while away form home)
- Re-adoption fees (foreign child adoption)
You cannot include adoption fees:
- For adopting your spouse's child
- That are prohibited by state or federal law
- For which you received money from a federal, state, or local program
- For surrogacy services
- That are reimbursed through your employer
- For which you claimed a deduction or credit