A federal tax credit which may be claimed by the federal taxpayers who acquire qualifying expenses, such as court costs, attorney fees, travel fees, adoption fees, for the adoption of an eligible child. The Qualified Adoption Expense, also known as form 8839, must be submitted by the taxpayer along with his or her federal tax return to claim the credit. The form 8839 is used for the calculation of the credit amount and also to ask for the first and last name of the child, year of birth, whether the child is foreign born, disabled, or has a special need.