Adoption expenses

[JenMO]

2014 - couple wants to adopt, they paid living expenses of the pregnant woman, and adoption fees. The woman changed her mind and they did not get any money back. Do these expenses count? and since the adoption was not finalized, can they be taken in 2014?

[BP.]

2014 - couple wants to adopt, they paid living expenses of the pregnant woman, and adoption fees. The woman changed her mind and they did not get any money back. Do these expenses count? and since the adoption was not finalized, can they be taken in 2014?

TTB 11-3 lists qualified adoption expenses, and also has a small section on unsuccessful adoption.

[Matt Sova]

Unsuccessful Adoption

If it is a US child the expenses are treated the same as expenses for adoptions not final by the end of the year. So 2014 expenses would be used in 2015. However, I am not sure about a child that has not been born yet.

[JenMO]

The child was born in Jan 2015, but mother decided not to give up. So expenses paid in 2014, would be deducted in 2015? I've looked at the qualifying expenses, but it does not say yea or nay to expenses paid to mother while pregnant.