Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.185 - ADOPTION EXPENSES
Universal Citation: ID Admin Code 35.01.01.185
Current through September 2, 2024
Section 63-3022I, Idaho Code
01. Ineligible Expenses.
a. The costs associated with an unsuccessful attempt to adopt a child do not qualify for the deduction.
b. A deduction is not allowed for expenses incurred in violation of state or federal law or for a surrogate parenting arrangement.
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.
03. Examples. Available at Income Tax Rules Examples.
Effective April 6, 2023
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