What tax document must be filed to claim the Adoption Credit?

To claim the Adoption Credit, taxpayers must file Form 8839, which is specifically designed for this purpose. This form is utilized to report expenses related to the adoption process and to calculate the credit available for qualified adoption expenses. The Adoption Credit can help offset the costs incurred during adoption and is typically nonrefundable, meaning it can reduce tax liability to zero but not result in a refund.

The other forms listed do not pertain to this specific credit. Form 1040 is the standard individual income tax return, which is used to report overall income and taxes owed, but does not include the specialized information needed for claiming the Adoption Credit. Form 8862 is used to claim the Earned Income Credit after disallowance, and Form 8888 is typically for direct deposit allocation of tax refunds. Each of these forms serves a different purpose within the tax filing process and does not relate to the Adoption Credit directly.