ERC Associates PLLC
Scytheville Row, 75 Newport Rd -
PO Box 1726
New London, NH 03257-1726
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Ph: 603/526-7777
ed@erctax.com
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, and
- The expenses are paid by the parent, or agent, for the medical care of the child, and
- They are not reimbursement for expenses by the adoption agency prior to adoption negotiations, and
- The expenses are shown to be directly attributable to the medical care of the child.
Adoptive parents cannot deduct the natural mother's childbirth expenses.
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