The Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to children in the process of being adopted. Adopting parents use this number to identify the child in their federal income tax returns. To obtain an ATIN, the child must be legally placed in the adopting parents’ home for adoption by an authorised placement agency, and the parents must be unable to obtain the child’s Social Security Number (SSN) for any reason. To apply for an ATIN, adopting parents must submit Form W-7A to the IRS, providing the child’s name, birth information, and placement agency details. Once the adoption is finalised, the parents must obtain an SSN for the child and inform the IRS of the new number. The ATIN is temporary and will be deactivated within two years of issuance or once an SSN is obtained.
An Adoption Taxpayer Identification Number (ATIN) is a temporary identification number issued by the Internal Revenue Service (IRS) to individuals who are in the process of adopting a child but do not have a Social Security number for the child. The ATIN allows adoptive parents to claim the child as a dependent on their tax return and take advantage of certain tax benefits. It is valid for two years and can be used to file tax returns and claim tax credits related to adoption expenses. Once the adoption is finalised and the child receives a Social Security number, the ATIN is no longer needed.
The Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number provided by the IRS for a child in the adoption process. It serves as a unique identifier for the child in the adoptive parents’ federal income tax returns. If the adoptive parents are unable to obtain the child’s Social Security Number (SSN), they can apply for an ATIN. This number can be used until the adoption is finalised and the child receives an SSN. Similarly, if a child is adopted from a foreign country without a permanent resident alien card or certificate of citizenship, the adoptive parents can apply for an ATIN to use as a temporary identifier in their tax returns. To apply for an ATIN, adoptive parents must submit a Form W-7A to the IRS, including the child’s name, birth information, and the placement agency’s details. The placement documentation must also be attached. Once the adoption is complete and the child has an SSN, the adoptive parents must inform the IRS, who will deactivate the ATIN. If the ATIN is not deactivated within two years of issuance, the IRS will automatically deactivate it. For more information on the ATIN, please visit the IRS webpage.
An Adoption Taxpayer Identification Number (ATIN) is a temporary taxpayer identification number issued by the IRS for a child in the process of being adopted.
The adoptive parents or legal guardians of a child who is in the process of being adopted and does not yet have a Social Security number can apply for an ATIN.
To apply for an ATIN, you must complete IRS Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, and submit it to the IRS along with any required documentation.
You will need to provide proof of the child’s identity, such as a birth certificate or passport, as well as proof of the adoption process, such as a court order or placement agreement.
It typically takes 4-6 weeks to receive an ATIN after submitting the application and required documentation.
Yes, you can use an ATIN to claim the child as a dependent on your tax return.
An ATIN is specifically for tax purposes and should not be used for any other purposes, such as applying for government benefits or obtaining a passport.
No, an ATIN is a temporary taxpayer identification number specifically for children in the process of being adopted who do not yet have a Social Security number.
Once the adoption is finalised and the child receives a Social Security number, the ATIN becomes obsolete and should no longer be used for tax purposes.
Yes, you can apply for an ATIN if you are in the process of adopting a child from another country, as long as the child does not yet have a Social Security number.
This site contains general legal information but does not constitute professional legal advice for your particular situation. Persuing this glossary does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.
This glossary post was last updated: 4th May 2024.
To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.
- Page URL:https://dlssolicitors.com/define/adoption-taxpayer-identification-number/
- Modern Language Association (MLA):Adoption Taxpayer Identification Number. dlssolicitors.com. DLS Solicitors. May 09 2024 https://dlssolicitors.com/define/adoption-taxpayer-identification-number/.
- Chicago Manual of Style (CMS):Adoption Taxpayer Identification Number. dlssolicitors.com. DLS Solicitors. https://dlssolicitors.com/define/adoption-taxpayer-identification-number/ (accessed: May 09 2024).
- American Psychological Association (APA):Adoption Taxpayer Identification Number. dlssolicitors.com. Retrieved May 09 2024, from dlssolicitors.com website: https://dlssolicitors.com/define/adoption-taxpayer-identification-number/
Our team of professionals are based in Alderley Edge, Cheshire. We offer clear, specialist legal advice in all matters relating to Family Law, Wills, Trusts, Probate, Lasting Power of Attorney and Court of Protection.
All author posts