I am in the process of an international adoption. I do not qualify for the federal adoption credit because of my families income. However I am having a difficult time discovering whether or not I can treat my adoption expenses as a deduction. If they are deductible can I deduct my 2011 costs on my 2011 tax filing or do I have to deduct my 2011 expenses the year the adoption is finalized?

The IRS documentation I have found is not clear on whether or not my expenses are deductible (in the case that I am unable to take advantage of the federal credit).


1 Answer 1


It does not appear that there is a deduction. There is a credit and an exclusion. If your MAGI is too high the credit is phased out and eventually eliminated. The exclusion covers expenses paid by your employer, so you aren't taxed on that money.

If you do qualify for the credit or exclusion, the year you claim the expenses depends on when the adoption becomes final.

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