Adoption Travel Expenses

I received this response today from IRS Email Tax Law Assistance:

"The Answer To Your Question Is: Thank you for using our service. You will not find the information on standard mileage rate or Meal and Incidental Expenses (M&IE) since they do not apply to adoptions. For purposes of adoption it is actual expenses. The cost of meals, gas, oil, etc. Qualified adoption expenses include reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses, including amounts expended for meals and lodging while away from home, and other expenses that are directly related to, and the principal purpose of which is, the legal adoption by the taxpayer of an eligible child. All reasonable and necessary expenses required by a state as a condition of adoption are qualified adoption expenses. The expenses may not be incurred in violation of state or federal law or be reimbursed under an employer or other program, other than an adoption assistance program that satisfies these requirements. Expenses incurred in carrying out a surrogate parenting arrangement or in adopting a spouse's child are not qualified adoption expenses. Rules similar to the adoption credit rules apply to the adoption of foreign children, filing requirements and basis adjustments. I hope this information is helpful. Reference: TAX RESEARCH CONSULTANT, COMPEN: 36,660; IRM (sic) Code Section 23, Adoption Expenses."

Would anyone with access be willing to share the text of the referenced Tax Research Consultant section, or would that be a copyright violation? Thanks.

The reference is to a subscription only tax service, CCH's Tax Research Network. Here is the full text of "COMPEN:

**** Qualified Adoption Exclusion Expenses

Qualified adoption expenses include reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses, including amounts expended for meals and lodging while away from home, and other expenses that are directly related to, and the principal purpose of which is, the legal adoption by the taxpayer of an eligible child. All reasonable and necessary expenses required by a state as a condition of adoption are qualified adoption expenses. The expenses may not be incurred in violation of state or federal law or be reimbursed under an employer or other program, other than an adoption assistance program that satisfies these requirements. Expenses incurred in carrying out a surrogate parenting arrangement or in adopting a spouse's child are not qualified adoption expenses. 59 Rules similar to the adoption credit rules apply to the adoption of foreign children, filing requirements and basis adjustments. 60 See INDIV: 57,350 for discussion of the adoption credit rules.

Footnote 59 cites IRC Section 137(d) and footnote 60 cites IRC Section 137(e). As you can see, the IRS response to your question included an almost full quote of the same material.

Thank you for this. I was surprised by IRS's response that none of the standard mileage rates apply to adoption travel and was hoping the CCH text would clarify. Apparently, because the law doesn't provide for a mileage rate, actual expenses apply.