Adoption Travel Expenses


P

PaulTry

Looking for allowable mileage and per diem rates, and cites
to their supporting pubs or other references, for travel for
the purpose of adopting a child. Thanks.
 
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P

PaulTry

PaulTry said:
Looking for allowable mileage and per diem rates, and cites
to their supporting pubs or other references, for travel for
the purpose of adopting a child. Thanks.
I received this response today from IRS Email Tax Law
Assistance:

"The Answer To Your Question Is:
Thank you for using our service. You will not find the
information on standard mileage rate or Meal and Incidental
Expenses (M&IE) since they do not apply to adoptions. For
purposes of adoption it is actual expenses. The cost of
meals, gas, oil, etc. Qualified adoption expenses include
reasonable and necessary adoption fees, court costs,
attorney fees, traveling expenses, including amounts
expended for meals and lodging while away from home, and
other expenses that are directly related to, and the
principal purpose of which is, the legal adoption by the
taxpayer of an eligible child. All reasonable and necessary
expenses required by a state as a condition of adoption are
qualified adoption expenses. The expenses may not be
incurred in violation of state or federal law or be
reimbursed under an employer or other program, other than an
adoption assistance program that satisfies these
requirements. Expenses incurred in carrying out a surrogate
parenting arrangement or in adopting a spouse's child are
not qualified adoption expenses. Rules similar to the
adoption credit rules apply to the adoption of foreign
children, filing requirements and basis adjustments. I hope
this information is helpful.
Reference: TAX RESEARCH CONSULTANT, COMPEN: 36,660;
IRM (sic) Code Section 23, Adoption Expenses."

Would anyone with access be willing to share the text of the
referenced Tax Research Consultant section, or would that be
a copyright violation? Thanks.
 
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B

Bill Brown

PaulTry said:
Would anyone with access be willing to share the text of the
referenced Tax Research Consultant section, or would that be
a copyright violation? Thanks.
The reference is to a subscription only tax service, CCH's
Tax Research Network. Here is the full text of "COMPEN:
36,660"

****
Qualified Adoption Exclusion Expenses

Qualified adoption expenses include reasonable and necessary adoption
fees, court costs, attorney fees, traveling expenses, including
amounts expended for meals and lodging while away from home, and other
expenses that are directly related to, and the principal purpose of
which is, the legal adoption by the taxpayer of an eligible child. All
reasonable and necessary expenses required by a state as a condition
of adoption are qualified adoption expenses. The expenses may not be
incurred in violation of state or federal law or be reimbursed under
an employer or other program, other than an adoption assistance
program that satisfies these requirements. Expenses incurred in
carrying out a surrogate parenting arrangement or in adopting a
spouse's child are not qualified adoption expenses. 59 Rules similar to
the adoption credit rules apply to the adoption of foreign children,
filing requirements and basis adjustments. 60 See INDIV: 57,350 for
discussion of the adoption credit rules.
****

Footnote 59 cites IRC Section 137(d) and footnote 60 cites
IRC Section 137(e).

As you can see, the IRS response to your question included
an almost full quote of the same material.
 
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PaulTry

Bill said:
As you can see, the IRS response to your question included
an almost full quote of the same material.
Thank you for this. I was surprised by IRS's response that
none of the standard mileage rates apply to adoption travel
and was hoping the CCH text would clarify. Apparently,
because the law doesn't provide for a mileage rate, actual
expenses apply.
 
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