Which of the following is considered a non-qualified adoption expense?

In the context of adoption expenses, it's important to understand the distinctions between qualified and non-qualified expenses. Non-qualified adoption expenses are typically those that cannot be counted towards the adoption tax credit or are not eligible for reimbursement under a qualified adoption program.

Expenses reimbursed by an employer under a qualified adoption program fall into a special category. While they are related to the process of adopting a child, these reimbursements are not considered non-qualified because they are specifically tied to a program designed to facilitate and support adoption. Thus, any reimbursement from an employer for qualified expenses does not count as a non-qualified expense.

In contrast, travel expenses for adoption, agency fees, and legal fees are generally seen as qualified expenses and can often be included when calculating the adoption tax credit. Therefore, the correct designation of non-qualified adoption expenses is linked to those reimbursed by an employer under a qualified program, as such reimbursements are not included in the tax credit calculations for individuals.