Instructions For Form W-7-A - Application For Taxpayer Identification Number For Pending U.s. Adoptions


Instructions for Form W-7A
Department of the Treasury
Internal Revenue Service
(Rev. October 2017)
Application for Taxpayer Identification Number for Pending U.S. Adoptions
Section references are to the Internal Revenue Code unless
reactivation of the ATIN, include the SSA’s denial letter or an
otherwise noted.
explanation with your correspondence.
Who Must File
Future Developments
File Form W-7A if all of the following apply.
You have a child living with you who was placed in your home
For the latest information about developments related to Form
for legal adoption by an authorized placement agency.
W-7A and its instructions, such as legislation enacted after they
You can’t obtain the child’s existing SSN even though you
were published, go to
have made a reasonable attempt to obtain it from the birth
General Instructions
parents, the placement agency, and other persons.
You can’t obtain an SSN for the child from the SSA because,
for example, the adoption isn’t final.
Purpose of Form
You are eligible to claim the child as a dependent on your tax
Use Form W-7A to apply for an IRS adoption taxpayer
identification number (ATIN) for a child who is placed in your
Don’t file Form W-7A if the child isn’t a U.S. citizen or
home for purposes of legal adoption. However, don't use Form
resident alien. Instead, apply for an ITIN using Form
W-7A if you will be able to obtain a social security number (SSN)
W-7, Application for IRS Individual Taxpayer
for the child in time to file your tax return. Also, don't use Form
Identification Number.
W-7A if the child isn't a U.S. citizen or resident alien. Use Form
How To File
W-7 instead.
What Is an ATIN
Your must complete Form W-7A at least 4 to 8 weeks before you
will need an ATIN. Sign and date the application and mail it to
An ATIN is a temporary nine-digit number issued by the IRS to
the address under
Where To
File. Be sure to include the
individuals who are in the process of legally adopting a U.S.
required attachments (see
What To Include With Form
citizen or resident alien child but who can’t get an SSN for that
What To Include With Form W-7A
child in time to file their tax return.
You may be able to use an ATIN on your tax return to take the
You must attach signed and dated documentation to Form W-7A
following benefits based on the child.
to prove the child was placed with you for legal adoption (not for
Dependency exemption. See Pub. 501.
foster care) by an authorized placement agency.
Credit for child and dependent care expenses. See Pub. 503.
In general, one of the following documents will satisfy this
Adoption Credit. See the Instructions for Form 8839.
Child tax credit. See Pub. 972.
A copy of the placement agreement entered into between you
and an authorized placement agency.
However, you can’t use an ATIN to claim the earned income
A copy of the document signed by a hospital official
credit (EIC).
authorizing the release of a newborn child from the hospital to
If you must identify a qualifying child by an ATIN to claim
you for legal adoption.
the child tax credit or additional child tax credit, you must
A copy of the court order or other court document ordering or
get the ATIN before the due date of your return
approving the placement of a child with you for legal adoption.
(including extensions); otherwise, you can’t claim these credits
An affidavit signed by the adoption attorney or government
for the child needing an ATIN on either your original or an
official who placed the child with you for legal adoption pursuant
amended return for that year, even if you later get an ATIN.
to state law.
How Long Can You Use an ATIN
Foreign adoptions. In addition, if you adopt a foreign child with
U.S. citizenship or resident alien status, include with your Form
An ATIN issued to you for your adoptive child will expire 2 years
W-7A a copy of your child’s:
from the date it is issued. You will receive a notice from the IRS 3
Permanent resident card (green card),
months before the expiration date to remind you that the ATIN
Certificate of Citizenship, or
will expire. The notice will explain how you can apply for an
Passport with “I-551” stamp.
extension if the adoption will not be final by the expiration date.
If the adoption of the foreign child is final, but you are unable
to get an SSN for your child, see
Application for SSN
After the adoption is final, don’t continue using the ATIN.
Instead, you must use an SSN. To apply for an SSN for the child,
Where To File
fill in Form SS-5, Application for a Social Security Card, and
return it, with the appropriate evidence documents, to the Social
Department of the Treasury
Security Administration (SSA). You can get Form SS-5 online at
Internal Revenue Service, from your local SSA office, or by calling the SSA at
Stop 6182
1-800-772-1213. It usually takes about 2 weeks to get an SSN
Austin, TX 73301-0066
once the SSA has all the evidence and information it needs.
Application for SSN denied. If the SSA denies your
application for an SSN, contact the IRS to request an extension
or reactivation of the ATIN. When you request the extension or
Sep 28, 2017
Cat. No. 69705Y


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