ATIN Questions and Answers
Q.1. What is an ATIN? A.1. An ATIN is an Adoption Taxpayer Identification Number issued by the Internal Revenue Service as a temporary taxpayer identification number for the child in a domestic adoption where the adopting taxpayers do not have and/or are unable to obtain the child’s Social Security Number (SSN). The ATIN is to be used by the adopting taxpayers on their Federal Income Tax return to identify the child while final domestic adoption is pending. |
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.
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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.
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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.
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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 Earned Income Tax Credit (EITC).
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www.irs.gov/pub/irs-pdf/f8839.pdf
Adoption Learning Partners – Adoption Tax Credit Course
Latest Update: This course was updated in January 2019 for the 2018 tax year.
The IRS released from 8839 with instructions you will need to claim the credit. Learn more here
The adoption tax credit is one way the U.S. government promotes and supports adoption. Though the adoption tax credit provides a very valuable benefit to adoptive families, it is also among one of the most complicated tax law provisions.
The Adoption Tax Credit Course will help adoptive families:
- Determine their eligibility for the adoption tax credit
- See how the adoption tax credit works with different types of adoptions and financial situations
- Create a system for tracking and documenting expenses
- Prepare for year-end tax planning and work with a tax professional
Upon completion of this course, you may purchase a certificate for $25.
www.adoptionlearningpartners.org/catalog/courses/adoption-tax-credit.cfm