IDAPA 35.01.01.185 — 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)