Section 35.01.01.185 - ADOPTION EXPENSESSection 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.Idaho Admin. Code r. 35.01.01.185