### Question
What is the definition of qualified adoption expenses?


### Answer
The definition of **qualified adoption expenses** is as follows in *26 U.S.C. § 23*:

> reasonable and necessary adoption fees, court costs, attorney fees, and other expenses—


(A) which are directly related to, and the principal purpose of which is for, the legal adoption of an eligible child by the taxpayer,


(B) which are not incurred in violation of State or Federal law or in carrying out any surrogate parenting arrangement,


(C) which are not expenses in connection with the adoption by an individual of a child who is the child of such individual's spouse, and


(D) which are not reimbursed under an employer program or otherwise

#### Citation:
  - *26 U.S.C. § 23*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

