Instructions For Form W-7-A - Application For Taxpayer Identification Number For Pending U.s. Adoptions Page 2

ADVERTISEMENT

When To Expect the ATIN
attorney, or any other person authorized by state law to place a
child for legal adoption. Also, enter the date the child was placed
It usually takes 4–8 weeks to get an ATIN. You can check on the
with you.
status of your application if it has been at least 8 weeks from the
Signature. Form W-7A must be signed and dated by the
date you filed the application by calling 737-800-5511. This isn’t
adoptive parent(s) applying for the ATIN. If you and another
a toll-free number. Be sure to have a copy of your Form W-7A
person are adopting this child, that person also must sign and
available when you call.
date the application.
Specific Instructions
Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on this form to carry out the Internal Revenue
Complete all lines on the form. Enter N/A (not applicable) on the
laws of the United States. The Internal Revenue Code sections
lines that don’t apply.
23, 137, 6011, and 6109 require that you furnish an identifying
number on your tax return if you are claiming certain tax benefits
Line 1. Enter your name and SSN on line 1a. If you and another
during the process of adopting a U.S. citizen or resident alien
person are adopting the child, enter the other person’s name
child and cannot get an SSN for that child until the adoption is
and SSN on line 1b. If you are married filing jointly, be sure to
final. Form W-7A must be used to apply for the identification
enter the names and SSNs in the order shown on your tax
number, an ATIN. Section 6109 requires that you disclose your
return.
taxpayer identification number (SSN). Routine uses of this
IRS Individual Taxpayer Identification Number (ITIN) for
information include giving it to the Department of Justice for civil
Aliens. If the adoptive parent(s) doesn’t have an SSN, enter the
and criminal litigation and to cities, states, the District of
ITIN assigned to that person by the IRS.
Columbia, and U.S. commonwealths and possessions for use in
Name change. If you changed your name after you filed your
administering their tax laws. We may also disclose this
last tax return because of marriage, divorce, or some other
information to other countries under a tax treaty, to federal and
reason, be sure to report this to your local Social Security
state agencies to enforce federal nontax criminal laws, or to
Administration office before filing your Form W-7A. This will
federal law enforcement and intelligence agencies to combat
prevent delays in processing your ATIN request.
terrorism. If you do not file this form, you will not be issued an
ATIN.
Line 2. Enter the address where you and the child live.
Enter your post office box number only if your post office
You are required to give us this information. We need it to
doesn’t deliver mail to your home.
ensure that you are complying with these laws and to allow us to
Address change. If you changed your mailing address after
figure and collect the right amount of tax.
you filed your last tax return, you should use Form 8822 to notify
You are not required to provide the information requested on
the IRS of the change. A new address shown on Form W-7A will
a form that is subject to the Paperwork Reduction Act unless the
not update your record. You can get Form 8822 online at
form displays a valid OMB control number. Books or records
IRS.gov.
relating to a form or its instructions must be retained as long as
Line 3a. Enter the child’s adoptive name as it will appear on
their contents may become material in the administration of any
your tax return.
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Internal Revenue
Line 3b. If you know the child’s birth name, enter it on line 3b.
Code section 6103.
Line 4. Enter the child’s date of birth and sex. If you know the
The average time and expenses required to complete and file
child’s place of birth, enter the information on line 4.
this form will vary depending on individual circumstances. For
Foreign address. Enter the information in the following
the estimated averages, see the instructions for your income tax
order: City, province or state, and country. Don’t abbreviate the
return.
country name.
If you have suggestions for making this form simpler, we
Line 5. Enter the name and address of the authorized
would be happy to hear from you. See the instructions for your
placement agency that placed the child with you for legal
income tax return.
adoption. An authorized placement agency may include a
private adoption agency, a government agency, an adoption
-2-
Instructions for Form W-7A (Rev. 10-2017)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2