Medical expense payments made by an adopting parent for medical services rendered to a child even before the child was placed in the parent's home are deductible if:
- The child is a dependent of the adopting parent when services are rendered or paid, and
- The expenses are paid by the parent, or agent, for the medical care of the child, and
- They are not reimbursement for expenses by the adoption agency prior to adoption negotiations, and
- The expenses are shown to be directly attributable to the medical care of the child.
Adoptive parents cannot deduct the natural mother's childbirth expenses.