The adoption must be final and you will need to include the Decree of Final Adoption. Applications must be submitted within one year of the date of final order. Eligible expenses include legal, court, adoption agency and placement fees, medical expenses (for the adopted child) that are not covered by a medical plan and transportation expenses associated with picking up the child. You may be able to take advantage of both an income tax credit and the adoption expense reimbursement program for qualified adoption expenses paid by you. However, you cannot claim both an income tax credit and a reimbursement for the same expense. Qualified adoption expenses generally include adoption fees, court costs, attorney's fees, and traveling expenses. Check with your tax advisor for more details.