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Adoption Agency Fee
If you paid adoption fees to a licensed adoption agency during 2005, you are eligible for an exemption of the total amount of the fees paid during the year. Fees paid during 2005 to an agency licensed to place children for adoption on account of the adoption process of a minor child regardless of whether an adoption actually took place during 2005 should also be included for this exemption. Note: No deduction is allowed for any portion of expenses that are paid or reimbursed by an employer and excluded from gross income under IRC sec. 137. tax purposes.
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