Are adoption expenses tax deductible?
Yes, they are. A taxpayer may be able to take a tax credit for qualifying expenses paid to adopt an eligible child. Qualifying adoption expenses are reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses (including amounts spent for meals and lodging) while away from home, and other expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Use Form 8839, Qualified Adoption Expenses, to calculate this credit (http://www.irs.gov/instructions/i8839/ch01.html). In addition, any legally adopted child is considered a child of the taxpayer by blood.
