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You cannot claim the credit until the adoption is finalized. If the adoption becomes finalized in 2022, then you can claim those 2021 expenses on the 2022 return.
Expenses paid in 2021 do not get claimed until the 2022 tax return you file next year ... by then you should have the name & SS# or ATIN for the child. If you have more expenses in 2022 & the adoption is final in 2022 then all the expenses are claimed in 2022. If it is not final then only the 2021 expenses will go on the 2022 return... etc... there is always a 1 year delay until the adoption is final.
See this TurboTax support FAQ concerning the Adoption tax credit - https://ttlc.intuit.com/community/credits-and-deductions/help/how-do-i-claim-the-adoption-credit/00/...
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