Adoption Expenses (Rule 185)

Section 63-3022I, Idaho Code 01. Ineligible Expenses. (4-6-23) a. The costs associated with an unsuccessful attempt to adopt a child do not qualify for the deduction. (4-6-23) b. A deduction is not allowed for expenses incurred in violation of state or federal law or for a surrogate parenting arrangement. (4-6-23) 02. Financial Assistance. Eligible expenses are to be reduced by amounts received as financial aid for the adoption, or from a grant pursuant to a federal, state, or local program. (4-6-23) 03. Examples. Available at Income Tax Rules Examples. (4-6-23) 186. -- 189. (RESERVED)