Definitions
For purposes of this section—
(1) Qualified adoption expenses
(1)Qualified adoption expenses#
The term “qualified adoption expenses” means 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.
(1)(A)#
which are directly related to, and the principal purpose of which is for, the legal adoption of an eligible child by the taxpayer,
(1)(B)#
which are not incurred in violation of State or Federal law or in carrying out any surrogate parenting arrangement,
(1)(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
(2)Eligible child#
The term “eligible child” means any individual who—
(A) has not attained age 18, or
(B) is physically or mentally incapable of caring for himself.
(2)(A)#
has not attained age 18, or
(2)(B)#
is physically or mentally incapable of caring for himself.
(3)Child with special needs#
The term “child with special needs” means any child if—
(A) a State or Indian tribal government has determined that the child cannot or should not be returned to the home of his parents,
(B) such State or Indian tribal government has determined that there exists with respect to the child a specific factor or condition (such as his ethnic background, age, or membership in a minority or sibling group, or the presence of factors such as medical conditions or physical, mental, or emotional handicaps) because of which it is reasonable to conclude that such child cannot be placed with adoptive parents without providing adoption assistance, and
(C) such child is a citizen or resident of the United States (as defined in section 217(h)(3)).
(3)(A)#
a State or Indian tribal government has determined that the child cannot or should not be returned to the home of his parents,
(3)(B)#
such State or Indian tribal government has determined that there exists with respect to the child a specific factor or condition (such as his ethnic background, age, or membership in a minority or sibling group, or the presence of factors such as medical conditions or physical, mental, or emotional handicaps) because of which it is reasonable to conclude that such child cannot be placed with adoptive parents without providing adoption assistance, and