Adoption expenses vary depending on the type of adoption. Adoptive families can educate themselves on what is included in the costs of adoption. And the types of financial assistance that may be available to them. For both the credit and the exclusion, qualified adoption expenses include: Reasonable and necessary adoption fees. Court costs and attorney fees. Traveling expenses (including amounts spent for meals and lodging while away from home). Other expenses that are directly related to and for the principal purpose of the legal adoption of an eligible child. An expense may be a qualified adoption expense even if the expense is paid before an eligible child has been identified. An eligible child is an individual who is under the age of 18, or is physically or mentally incapable of self-care. Qualified adoption expenses don’t include expenses that a taxpayer pays to adopt the child of the taxpayer’s spouse. Expenses paid by a registered domestic partner who lives in a state that allows same-sex second parent or co-parent to adopt his or her partner’s child, as long as those expenses otherwise qualify for the credit.