What Is IRS Form W-7A for an Adoption Tax ID?
Learn how Form W-7A provides a temporary tax ID for a child in a pending domestic adoption, enabling you to claim them on your federal tax return.
Prospective parents navigating a domestic adoption often encounter a specific tax-filing challenge. IRS Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, is used to obtain a temporary, nine-digit number known as an Adoption Taxpayer Identification Number (ATIN). This number allows parents to claim a child as a dependent on their federal income tax return before the adoption is finalized and a Social Security Number (SSN) can be issued.
The ATIN acts as a placeholder for the child’s SSN on your tax forms, enabling you to access tax benefits like the child tax credit. It is a temporary solution for the interim period when a child is legally placed in your home, but the formal adoption process prevents you from obtaining an SSN from the Social Security Administration.
Eligibility for an Adoption Taxpayer Identification Number
To receive an ATIN, the child must be a U.S. citizen or resident alien who has been legally placed in your home for adoption by an authorized agency. This placement must be for legal adoption, not foster care, as the foster agency should be able to provide the child’s SSN.
A part of eligibility is the inability to obtain the child’s SSN. You must demonstrate that you made a reasonable but unsuccessful attempt to get the existing SSN from the birth parents or placement agency. You also cannot be in a position to get a new SSN for the child because the adoption is not yet final. If you can get the SSN before your tax return is due, do not apply for an ATIN.
This process is only for domestic adoptions. Individuals adopting a child from another country are not eligible for an ATIN and must follow a different procedure. For foreign adoptions, parents should apply for an SSN upon the child’s entry into the U.S. If an SSN is not available, parents must use Form W-7 to apply for an Individual Taxpayer Identification Number (ITIN).
Information and Documentation for Form W-7A
Before completing Form W-7A, you must gather specific information about yourself and the child. The form requires the child’s full name, sex, and date of birth. You will also need to provide your own name and SSN, and if filing a joint return, the name and SSN of your spouse, ensuring the names are entered in the same order as they appear on your tax return.
The application requires supporting documentation that proves a legal placement for adoption. You must attach a copy of a signed and dated document from an authorized placement agency. 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 for legal adoption
- An affidavit from an adoption attorney or a government official who facilitated the placement
Do not send original documents; copies are sufficient. This documentation must be included with your submission to avoid rejection or delays.
How to Submit Form W-7A
The completed Form W-7A and required placement documentation must be mailed to the specific IRS service center that processes these forms. The correct mailing address is provided in the instructions for Form W-7A. As an alternative, you can take the completed application package to a local IRS walk-in office, and they will mail it for you.
After submission, the processing time to receive an ATIN is between four and eight weeks. The ATIN will be mailed to you upon approval.
Once you receive the ATIN, you can use it on your tax return to claim the child as a dependent and any associated tax benefits for which you are eligible, except for the Earned Income Credit (EIC). The ATIN is temporary and expires after two years. After the adoption is finalized and you obtain the child’s permanent SSN, you must use the SSN on all future tax returns and cease using the ATIN.