Qualified adoption expenses are any expenses related to the adoption of an eligible child. For the federal tax credit, eligibility is broad and includes most adoptions. The only exclusions are the adoption of step-children and families making more than the maximum income allowance. As a reminder, the maximum income allowance does not apply to families adopting children with special needs. Qualified expenses include adoption fees, legal fees, court fees, food, lodging, and any other expenses related directly to the adoption.