What is the Process for Obtaining an Adoption Tax ID Number?

Each year, the United States facilitates the adoption of over 135,000 children. Some of those kids might not have an SSN yet, but their parents can still declare them dependents if they already have one. A tax identification number for an adopted child is typically needed in this case. Here’s what to do if you adopt a kid but aren’t able to receive an SSN for them in time to include them on your federal tax return.

How Does One Obtain an Adoption Tax ID?

A temporary tax identification number is supplied to domestically adopted children if adopting taxpayers are unable to get a Social Security number in time to include it on their federal tax return; it is also known as an adoption tax identification number (ATIN). It’s a temporary solution to the problem of not having the child’s Social Security number in time to submit federal income taxes while the adoption is still in progress.

Who Requires an Adoption Tax ID Number and Why?

An ATIN is required of any tax filer who is adopting a child but does not yet have the child’s Social Security number in order to file federal income taxes. For all intents and purposes, the ATIN can stand in for a valid Social Security number (SSN) in the meantime.

The adoptive parent can claim child care tax credits and declare the child dependent on their tax return if the youngster has an ATIN. No dependents can be included on a tax return without an ATIN. Therefore, an adoptive tax filer who is also currently caring for the child they are adopting would not qualify for any child-related tax credits or deductions.

Obtaining a Tax ID Through Adoption

When filing a federal tax return, an ATIN may be required if the adoptive parent does not have the Social Security Number (SSN) of the child they are adopting or is unable to obtain one. Adoptions from both domestic and international sources are considered, although the recipient of an international adoption must also hold a valid certificate of citizenship or permanent resident alien card. However, the kid must meet the criteria for a dependent in order to apply for an ATIN.

If that is the case, the adoptive tax filer must fill out Form W-7A and send it in no later than eight weeks before the original filing deadline for their federal tax return. The adoptive parent will need the child’s name, date of birth, and placement agency information to complete the form. To complete your Form W-7A submission, please include copies of any relevant placement papers.

After completing the form and gathering the necessary papers, adoptive parents can submit their taxes in person at an IRS walk-in location or by mail. After reviewing the application and supporting materials, an ATIN will be granted and mailed to the provided address.

An ATIN can be used until the adoption is finalized and a Social Security number is obtained. The adopting taxpayer must then provide the SSN to the IRS so that the ATIN can be cancelled. Unless the adoptive tax filer files for an extension, the ATIN will be cancelled after two years if the IRS has not been notified.