What Is an ATIN (Adoption Taxpayer Identification Number)?

An Adoption Taxpayer Identification Number, or ATIN, is a temporary nine-digit number issued by the Internal Revenue Service. Its purpose is to serve as a tax processing number for a child involved in a pending adoption. This number allows prospective parents to identify the child on their federal income tax return before the adoption is legally finalized.

Determining Your Need for an ATIN

An ATIN becomes necessary when prospective adoptive parents need to claim a child for tax purposes but are unable to obtain a Social Security Number (SSN) for them. This situation arises because the adoption process is still pending and not yet final. An ATIN can be issued for a child in a domestic adoption, or for a child in a foreign adoption if the child has a Permanent Resident Alien Card or Certificate of Citizenship.

While an ATIN cannot be used to claim the Child Tax Credit, the child may qualify for the Credit for Other Dependents. The ATIN can also be used to claim the Child and Dependent Care Credit. The ATIN is distinct from other identification numbers. Unlike an SSN, which is a permanent number issued by the Social Security Administration, an ATIN is temporary and issued by the IRS. It should also not be confused with an Individual Taxpayer Identification Number (ITIN), which is for certain nonresident and resident aliens who cannot get an SSN.

Information and Documentation for the Application

To apply for an ATIN, you must use Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions. This form requires specific details about the child, including their full name and date of birth. You will also need to provide your own information as the prospective adoptive parent, such as your name and taxpayer identification number.

The application requires information about the placement of the child. This includes the name and address of the authorized placement agency or the court that handled the placement and the date the child was placed in your home for legal adoption. A part of the application is the supporting documentation that proves the child was placed in your home for legal adoption by an authorized agency. This can be a copy of the placement agreement, a court order of placement, or other official documents from an authorized adoption agency. These documents must be attached to the completed Form W-7A.

The ATIN Application Process

Once you have completed Form W-7A and gathered all the necessary supporting documents, the next step is to submit the application package. The form cannot be filed electronically and must be mailed to the specific IRS service center that handles these applications. The mailing address is listed in the instructions for Form W-7A: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.

After mailing the application, you should anticipate a processing time of four to eight weeks for the IRS to issue the number. The IRS will send you a letter containing the assigned ATIN, which you should keep with your tax records.

Using and Managing Your ATIN

Upon receiving the ATIN, you will use it to claim the child as a dependent on your federal income tax return. The number should be entered in the space designated for the dependent’s Social Security Number on forms such as the Form 1040. This allows you to properly file your taxes and claim any related credits or deductions for which you are eligible while the adoption is pending.

The ATIN is valid for two years. If the adoption is not finalized before the ATIN expires, you can apply for an extension. The IRS sends a reminder notice eighteen months after the ATIN is issued, which explains how to apply for an extension. The ATIN is solely for federal tax filing purposes and cannot be used for other identification needs, such as opening a bank account for the child or for school enrollment.

As soon as the adoption becomes final, you must apply for a permanent SSN for the child through the Social Security Administration. Once the SSN is received, you should no longer use the ATIN on subsequent tax returns.