Qualified adoption expenses include:

• Adoption fees
• Attorney fees
• Court costs
• Travel expenses (including meals and lodging) while away from home
• Re-adoption expenses relating to the adoption of a foreign child

Qualified adoption expenses do not include expenses:  

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

For further information on Adoption Credits, click here.