Obtaining an Adoption Taxpayer ID Number
How to File a Tax Return without an Adoptee's Social Security Number
Feb 11, 2009
The Internal Revenue Service also will issue an ATIN when the adopting taxpayers do not have the child’s Social Security number. The ATIN allows families to claim the adoption tax credit while waiting for a permanent Social Security number to be issued, which can take several months or years, depending on the state of residence.
Who Should Apply for an ATIN
According to the IRS Web site, adoptive parents should apply for an ATIN if they meet the following qualifications:
- The child was placed with the adoptive parents for legal adoption by an authorized placement agency.
- The placement is a domestic adoption or an international adoption and the adoptive child has a permanent resident alien card or a certificate of citizenship.
- The adoptive parents have made a reasonable attempt to obtain the child’s existing Social Security number from his birth parents, the placement agency or other persons.
- The adoptive parents cannot obtain a Social Security number for the child from the Social Security Administration for any reason. For example, the adoption is in pending status.
- The adoptive parents are eligible to claim the child as a dependent.
When to Apply for an ATIN
Adopting taxpayers should apply for an ATIN as soon as qualifying conditions are met, but at least eight weeks before the individual federal income tax return deadline, which normally is April 15. It takes four to eight weeks to receive an ATIN after the IRS receives the application. The ATIN remains valid up to two years. If the adoption becomes final before the two-year period expires, the adopting taxpayers should notify the IRS so the number can be deactivated.
How to Obtain an ATIN for an Adoptee
Taxpayers should download and complete IRS Form W-7A. Copies also can be obtained at IRS walk-in offices or by calling (800) 829-3676. Adoptive parents should submit the child’s name, birth information and information about the authorized placement agency. Required documentation about the adoptive placement also must be submitted with the form. Adopting taxpayers should not submit original documentation because the IRS will not return the submitted paperwork.
Required Documentation
In general, one of the following will satisfy the documentation requirement:
- The placement agreement
- A document signed by a hospital official authorizing the release of the adoptee for purposes of legal adoption
- A court order approving the child’s placement with the adopting taxpayers for legal adoption
- An affidavit signed by an attorney or a government official that authorizes placement with the adoptive parents pursuant to participating state adoption laws.
The Benefits of an ATIN
Taxpayers in the process of adoption who are able to claim the child as a dependent and those who are eligible for child or adoption tax credits might need to request an ATIN for the adoptee. Applying for an ATIN and submitting the required documentation immediately upon eligibility helps taxpayers avoid having to file an extension or an amended return at a later date.
Reference:
Internal Revenue Service Web site
 |
