Foster Care. Can we deduct our mileage for traveling to the PS-MAAP classes to obtain our foster license from a non-profit agency. Also, can we deduct expenses to prepare for a foster child?

[MargaretL · Accepted solution]

You may deduct mileage if obtaining the license was on behalf of a qualified organization. 

You can also deduct expenses to prepare for a foster child if you meet the requirements below.

Per Irs Publication 526: 

"You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. A qualified organization must select the individuals you take into your home for foster care. You can deduct expenses that meet both of the following requirements. 

1. They are unreimbursed out­ of­ pocket expenses to feed, clothe, and care for the foster child.

2. They are incurred primarily to benefit the qualified organization."

[lunas78]

Do you know where on the 1040 schedule A we would deduct the costs for licensing (e.g., home fire inspections, I reimbursed training costs, etc.) ?

[MarilynG1]

@lunas78 You may be able to deduct some of your expenses in preparing for a Forster as Charitable Deductions on Schedule A, if you Itemize Deductions. 

Click this link for more info on Deducting Foster Child Expenses.