How does the irs code define a qualified adoption expense deduction?

Qualified adoption expenses Reasonable and necessary adoption fees, court costs and attorneys' fees, travel expenses (including amounts spent on meals and lodging while away from home) and. Other expenses that are directly related to and the primary purpose of legally adopting an eligible child. Qualified expenses are all the expenses needed for adoption. For example, court fees, agency fees, attorneys' fees, file, travel and meals, and any other expenses that may be required.

Rehabilitation costs related to the international adoption of a child also qualify. Generally, the only expenses related to adoption that don't qualify are the expenses of the birth mother.