Can we claim adoption expenses for an embryo adoption

[Ahnold]

Can we claim expenses for medical, adoption agency & background checks associated with adopting an embryo from another family which will be implanted in my wife and that she will carry to term/birth?  Also, expenses are in 2016, but adoption and transfer won't occur until 2017.

[MargaretL · Accepted solution]

Most likely not, but it depends on your state. The state law must consider an embryo as a person for you to be able to deduct your expenses as adoption expenses and qualify for an adoption credit.   And if they don't, you don't actually have a legal adoption and no adoption credit/expenses. 

In 2017, once the transfer occurs, you will be able to deduct your medical expense in regards to the implant.