What Is Form W-7A for Pending U.S. Adoptions?
For parents in a pending U.S. adoption, Form W-7A provides the temporary tax ID needed to claim a child on a tax return before finalization.
Form W-7A, the Application for Taxpayer Identification Number for Pending U.S. Adoptions, is an Internal Revenue Service (IRS) document used by prospective parents to apply for an Adoption Taxpayer Identification Number (ATIN). An ATIN is a temporary, nine-digit number issued for a child who is in the process of being legally adopted. This number serves as a placeholder for a Social Security Number (SSN) on the adoptive parents’ tax return.
The primary function of the ATIN is to enable families to claim certain tax benefits related to the child before the adoption is legally finalized and an SSN can be issued. Without this temporary number, parents would be unable to list the child as a dependent or claim relevant credits until the adoption process concludes.
Eligibility for an Adoption Taxpayer Identification Number
To obtain an ATIN, both the prospective adoptive parents and the child must meet eligibility criteria set by the IRS. The parents applying for the number must be U.S. citizens or resident aliens who are in the process of legally adopting a child. This requirement ensures that the tax benefits associated with the ATIN are correctly applied under U.S. tax law. The process is designed for those who have a legitimate, pending adoption.
The child at the center of the adoption must also meet specific conditions. The adoption must be a domestic arrangement, meaning the child is a U.S. citizen or resident alien. Form W-7A is not intended for international adoptions; a different form, Form W-7, is used for children who are not U.S. citizens or residents. A requirement is that the child must have been lawfully placed in the prospective parents’ home for legal adoption by an authorized placement agency. This does not include foster care placements, even if there is an intent to adopt.
An aspect of eligibility revolves around the child’s SSN status. An ATIN can only be issued if the child does not already have an SSN and if one cannot be obtained in time to file the tax return. If it is possible to get an SSN for the child before the tax filing deadline, the parents must do so and should not file Form W-7A. The ATIN is a temporary measure to bridge the gap between placement and the finalization of the adoption, at which point an SSN can be secured.
Information and Documentation Required for Form W-7A
Applicants must provide their full names and taxpayer identification numbers, which are usually their SSNs. The form also requires the child’s full name, sex, and date of birth. Information about the authorized placement agency, including its name, address, and phone number, is also a required field.
The primary requirement for the application is supporting documentation that verifies the child’s legal placement. Applicants must submit a copy of a signed and dated document from an authorized placement agency that confirms the child was placed in their home for the purpose of legal adoption. Acceptable documents include:
- A copy of the placement agreement
- A court order approving the placement
- A document signed by a hospital official authorizing the release of a newborn to the prospective parents for adoption
- An affidavit from the adoption attorney who facilitated the placement
The Form W-7A is available on the IRS website. The form must be signed and dated by the adoptive parent or parents applying for the ATIN.
Submitting Form W-7A and Next Steps
The completed and signed Form W-7A, with copies of the required placement documents, must be mailed to the IRS at the following address:
Department of the Treasury
Internal Revenue Service
Stop 6182
Austin, TX 73301-0066
After submission, the processing time for a Form W-7A application is between four and eight weeks. If the application is approved, the IRS will send a letter to the applicants containing the newly assigned nine-digit ATIN for the child.
Upon receiving the ATIN, the parents should use this number on their federal income tax return in the space designated for the child’s SSN. This allows them to claim the child as a dependent and take advantage of tax benefits such as the Child Tax Credit, the Adoption Credit, and the credit for child and dependent care expenses. An ATIN cannot be used to claim the Earned Income Credit (EIC).
The ATIN is temporary and will expire two years from the date it is issued. By then, the adoption is expected to be final and a permanent SSN for the child should be obtained and used for all future tax filings.