Qualified Adoption Expenses [QAE] Law and Legal Definition
Qualified adoption expense [QAE] refers to all the necessary expenses that are incurred for adoption of a child. It includes expenses such as attorney fees and other expenses but it does not include expenses incurred while adopting a spouse's child.
The following is an example of a federal statute defining the term qualified adoption expenses. According to 26 USCS § 36C (d) (1), the term "qualified adoption expenses" means reasonable and necessary adoption fees, court costs, attorney fees, and other expenses:
(A) which are directly related to, and the principal purpose of which is for, the legal adoption of an eligible child by the taxpayer;
(B) which are not incurred in violation of State or Federal law or in carrying out any surrogate parenting arrangement;
(C) which are not expenses in connection with the adoption by an individual of a child who is the child of such individual's spouse, and
(D) which are not reimbursed under an employer program or otherwise.
Legal Definition list
- Qualified Adoption Expenses [QAE]
- Qualified Active Low-Income Community Business [Tax]
- Qualified Acceptance
- Qualified 501(c) (3) Bonds
- Qualification Standard [Aeronautics and Space]
- Qualified Affiliate
- Qualified and Impartial Mediator [Education]
- Qualified Anti-Terrorism Technology
- Qualified Architectural and Transportation Barrier Removal Expense Vehicle [Internal Revenue]
- Qualified Audiologist
- Qualified Audit Opinion
Related Legal Terms
- Abandonment [Intercountry Adoption]
- Accredited Agency [Adoption]
- Accredited Body [Adoption]
- Accrediting Entity [Adoption]
- Administration Expenses [Probate]
- Adoption
- Adoption and Foster Care Analysis and Reporting System (AFCARS)
- Adoption and Safe Families Act (ASFA)
- Adoption Assistance and Child Welfare Act of 1980
- Adoption Disruption
