What counts as qualified adoption expenses for tax purposes

I did not include the expense of a lifebook - that had nothing to do with the adoption expenses, imo. It wasn't required in order to complete the adoption.True expenses are ones involved in the actual process I would think. Court, documents, agency fees. The profile is advertising - is there anything in the line of advertising expenses being included when you look at the tax credit instructions?

We were always told that the profile (ours was many pages long) and the expense of sending them to various agencies/attorneys could be counted as a qualified adoption expense. Isn't it necessary in order to adopt? I think so.... Sincerely, Linny

I'm glad I mentioned the lifebooks as well, as I didn't think that would stir up debate. True, the lifebooks are not part of an agency fee or court costs, but we couldn't adopt without them. There was no way for the agency to tell our story otherwise. So we kept track of not only our lifebook printing expenses but also the cost of shipping them to our agency's workers throughout the state. I hope others comment on this thread so that I can confirm that others have had success in claiming lifebook expenses. I really doubt I should include our computer profile, though.