Adoption Taxpayer Identification Number
ATIN Questions and Answers Q.5. I am not sure if I qualify to claim the dependency exemption or child and dependent care credit for the child I am adopting, how can I find out? A.5. To know whether you qualify to claim the child's exemption or child care credit for the child, see "Exemptions and Credit for Child" and "Dependent Care Expenses" in the Form 1040 Instructions. For further information, see Publication 501 (Exemptions, Standard Deductions and Filing Information) and Publication 503 (Child and Dependent Care Expenses). You may order copies of these publications by calling 1-800-829-3676 (or 1-800-TAX-FORM). If you are still not sure, you may call 1-800-829-1040 or come to any IRS walk-in office for assistance. |
ATIN Questions and Answers Q.7. I now know that I meet the requirements to apply for an ATIN. What form do I use to apply for an ATIN? A.7. The Form W-7A, Application for Taxpayer Identification Number for Pending Adoptions, is used by qualifying taxpayers to obtain an ATIN. You may also get a copy of Form W-7A at an IRS walk-in office or by calling 1-800-829-3676. |
ATIN Questions and Answers Q.8. What do I need to complete the Form W-7A? A.8. In general you need to know the child's name, the birth information, and the placement agency. This information is typically found in the placement documentation. In addition, this placement documentation must be attached to and submitted with the W-7A. The Form W-7A has more specific and detailed instructions. You may send the Form W-7A and the necessary documentation to the address listed below or it can be dropped off at an IRS walk-in office site. The walk-in office will mail the information for you.
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ATIN Questions and Answers Q.14. When should I apply for an ATIN? A.14. You should apply as soon as the qualifying conditions listed in question 4 are met, but at least 8 weeks before the due date of your individual federal income tax return, which is normally April 15. |
ATIN Questions and Answers Q.16. Can I use an ATIN to claim the Earned Income Tax Credit? A.16. No. You can only use an SSN to claim the EITC. However, if you are entitled to the EITC without using the adoptive child as the qualifying child, you can still claim the EITC. When the adoption is final and the child has an SSN, you may file an amended return for an earlier year if you find that you could have claimed EITC in the earlier year except for the fact that the child did not have an SSN. Use Form 1040X, Amended U.S. Individual Income Tax Return, and Schedule EIC. The Statute of Limitation for filing an amended tax return is normally three years from the due date of the individual income tax return. More detailed information on filing the amended individual tax return is available in the 1040X Instructions. You can also get copies of any of the forms and instructions mentioned here by calling the IRS at 1-800-829-3676. |