What type of contributions does Form 8880 primarily relate to?

Form 8880, officially known as the "Credit for Qualified Retirement Savings Contributions," is specifically designed to help taxpayers calculate their eligibility for the retirement savings contributions credit. This form is used to claim a tax credit for making contributions to eligible retirement plans, including individual retirement accounts (IRAs) and employer-sponsored plans such as 401(k)s.

The purpose of Form 8880 is to encourage individuals to save for retirement by providing a financial incentive through tax credits based on their contributions. Taxpayers must meet specific income limits and other requirements to qualify for this credit, which can significantly reduce their tax liability.

In this context, contributions related to charitable donations, business investments, or real estate investments are not governed by Form 8880. These types of contributions do not provide the same specific benefits that the retirement savings contributions credit aims to promote. Therefore, the correct association is with retirement savings contributions.