What are "qualified adoption expenses"?

[JulieH1 · Accepted solution]

Qualified adoption expenses include:

• The fees you pay to an adoption agency that facilitates the process
• Legal fees you pay to an attorney
• All court costs you incur and re-adoption expenses that relate to the adoption of a foreign child.

You may also include the necessary travel expenses you incur, including the cost of food and hotels when traveling away from home. Keep in mind, however, that you may not include amounts your employer reimburses, fees you pay to a surrogate mother, or any expenses that relate to the adoption of your spouse’s child.