Qualified Adoption Expenses (QAE) are the necessary expenses for the adoption of a child under 18 or a disabled person in need of care.
Qualifying adoption costs are the reasonable and necessary costs associated with an adoption as determined by the IRS, including legal fees, adoption costs, and attorneys’ fees.
The maximum loan amount allowed for adoption is $14,440 per child in 2021 and $14,890 per child in 2022.