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Strayer Saylors & Associates, Inc.

Medical Expenses Relating to Adoption

Medical expense payments made by an adopting parent for medical services rendered to a child even before the child was placed in the parent's home are deductible if:

    The child is a dependent of the adopting parent when services are rendered or paid.

    The expenses are paid by the parent, or agent, for the medical care of the child. 

    They are not reimbursement for expenses by the adoption agency prior to adoption negotiations.

    The expenses are shown to be directly attributable to the medical care of the child.

However, the adoptive parents cannot deduct the natural mother's childbirth expenses.