Form W-7a - Application For Taxpayer Identification Number For Pending U.s. Adoptions Page 2
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Form W-7A (Rev. 10-2011)
Page
Who Must File
Name change. If you changed your name after you filed your
last tax return because of marriage, divorce, or some other reason,
File Form W-7A if all of the following apply.
be sure to report this to your local Social Security Administration
• You have a child living with you who was placed in your home for
office before filing your Form W-7A. This will prevent delays in
legal adoption by an authorized placement agency.
processing your ATIN request.
• You cannot obtain the child’s existing SSN even though you have
Line 2. Enter the address where you and the child live.
made a reasonable attempt to obtain it from the birth parents, the
Enter your post office box number only if your post office does
placement agency, and other persons.
not deliver mail to your home.
• You cannot obtain an SSN for the child from the SSA because,
Address change. If you changed your mailing address after you
for example, the adoption is not final.
filed your last tax return, you should use Form 8822, Change of
• You are eligible to claim the child as a dependent on your tax
Address, to notify the IRS of the change. A new address shown on
return.
Form W-7A will not update your record. You can get Form 8822
online at IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
▲
Do not file Form W-7A if the child is not a U.S. citizen
!
Line 3a. Enter the child’s adoptive name as it will appear on your
or resident alien. Instead, apply for an ITIN using Form
tax return.
W-7, Application for IRS Individual Taxpayer
CAUTION
Identification Number.
Line 3b. If you know the child’s birth name, enter it on line 3b.
Line 4. Enter the child’s date of birth and sex. If you know the
How To File
child’s place of birth, enter the information on line 4.
You must complete Form W-7A at least 4 to 8 weeks before you
Foreign address. Enter the information in the following order:
will need an ATIN. Sign and date the application and mail it to the
City, province or state, and country. Do not abbreviate the country
address under Where To File, below. Be sure to include the
name.
required attachments (see What To Include With Form W-7A, next).
Line 5. Enter the name and address of the authorized placement
What To Include With Form W-7A
agency that placed the child with you for legal adoption. An
authorized placement agency may include a private adoption
You must attach signed and dated documentation to Form W-7A to
agency, a government agency, an adoption attorney, or any other
prove that the child was placed with you for legal adoption (not for
person authorized by state law to place a child for legal adoption.
foster care) by an authorized placement agency.
Also, enter the date the child was placed with you.
In general, one of the following documents will satisfy this
Signature. Form W-7A must be signed and dated by the adoptive
requirement.
parent(s) applying for the ATIN. If you and another person are
• A copy of the placement agreement entered into between you
adopting this child, that person must also sign and date the
and an authorized placement agency.
application.
• A copy of the document signed by a hospital official authorizing
the release of a newborn child from the hospital to you for legal
Privacy Act and Paperwork Reduction Act Notice. We ask for
adoption.
the information on this form to carry out the Internal Revenue laws
• A copy of the court order or other court document ordering or
of the United States. The Internal Revenue Code sections 23, 137,
approving the placement of a child with you for legal adoption.
6011, and 6109 require that you furnish an identifying number on
your tax return if you are claiming certain tax benefits during the
• An affidavit signed by the adoption attorney or government
process of adopting a U.S. citizen or resident alien child and
official who placed the child with you for legal adoption pursuant to
cannot get an SSN for that child until the adoption is final. Form
state law.
W-7A must be used to apply for the identification number, an ATIN.
Foreign adoptions. In addition, if you adopt a foreign child with
Section 6109 requires that you disclose your taxpayer identification
U.S. citizenship or resident alien status, include with your Form
number (SSN). Routine uses of this information include giving it to
W-7A a copy of your child’s:
the Department of Justice for civil and criminal litigation and to
• Permanent resident card (green card),
cities, states, the District of Columbia, and U.S. commonwealths
and possessions for use in administering their tax laws. We may
• Certificate of Citizenship, or
also disclose this information to other countries under a tax treaty,
• Passport with “I-551” stamp.
to federal and state agencies to enforce federal nontax criminal
If the adoption of the foreign child is final, but you are unable to get
laws, or to federal law enforcement and intelligence agencies to
an SSN for your child, see Application for SSN denied.
combat terrorism. If you do not file the form, you will not be issued
an ATIN.
Where To File
You are required to give us the information. We need it to ensure
Department of the Treasury
that you are complying with these laws and to allow us to figure and
Internal Revenue Service
collect the right amount of tax.
Austin, TX 73301-0066
You are not required to provide the information requested on a
When To Expect the ATIN
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
It usually takes 4-8 weeks to get an ATIN. You can check on the
form or its instructions must be retained as long as their contents
status of your application if it has been at least 8 weeks from the
may become material in the administration of any Internal Revenue
date you filed the application by calling 512-460-7898. This is not a
law. Generally, tax returns and return information are confidential,
toll-free number. Be sure to have a copy of your Form W-7A
as required by Internal Revenue Code section 6103.
available when you call.
The average time and expenses required to complete and file this
Specific Instructions
form will vary depending on individual circumstances. For the
estimated averages, see the instructions for your income tax return.
Complete all lines on the form. Enter N/A (not applicable) on the
If you have suggestions for making this form simpler, we would
lines that do not apply.
be happy to hear from you. See the instructions for your income tax
Line 1. Enter your name and SSN on line 1a. If you and another
return.
person are adopting the child, enter the other person’s name and
SSN on line 1b. If you are married filing jointly, be sure to enter the
names and SSNs in the order shown on your tax return.
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