Legal Definitions - Adoption Taxpayer Identification Number (ATIN)

The Adoption Taxpayer Identification Number (ATIN) is a unique nine-digit identification number issued by the Internal Revenue Service (IRS). It serves as a temporary taxpayer identification number for a child who is in the process of being adopted, either domestically or from another country.

Federal tax law requires taxpayers to provide a valid identification number for any individual claimed as a dependent on their tax returns. The ATIN allows prospective adoptive parents to identify a child on their federal income tax returns and claim eligible tax benefits while the adoption process is still ongoing and before the child's Social Security Number (SSN) has been issued or obtained.

An ATIN can be requested when:

• The child has been legally placed in the adoptive parents' home by an authorized agency for the purpose of adoption.
• The adoption is either domestic or international (and for international adoptions, the child has the necessary immigration documentation, such as a permanent resident alien card or certificate of citizenship).
• The adoptive parents have made reasonable attempts to obtain the child's existing SSN from birth parents, the placement agency, or other relevant parties, but have been unsuccessful.
• The adoptive parents are unable to obtain an SSN for the child from the Social Security Administration (SSA) for any reason.

To apply for an ATIN, adoptive parents must file Form W-7A with the IRS, providing details about the child and the placement agency, along with supporting placement documentation.

Once the adoption is finalized and the child receives an SSN, the adoptive parents must notify the IRS of the new SSN. The IRS will then deactivate the ATIN. Even without notification, the IRS automatically deactivates an ATIN within two years of its issuance, recognizing its temporary nature.

Examples of ATIN Use:

• Domestic Newborn Adoption: Sarah and Mark are adopting a newborn baby through a private agency. The baby was legally placed in their home shortly after birth in October. While the adoption finalization process will take several more months, they want to claim the baby as a dependent on their tax return for the current year to benefit from the Child Tax Credit. Since the baby does not yet have an SSN, and they cannot obtain one immediately, they apply for an ATIN. This allows them to file their taxes with the baby listed as a dependent using the ATIN.

  How this illustrates the term: This scenario demonstrates the ATIN's role as a temporary identifier for a child legally placed for adoption, enabling parents to claim tax benefits before an SSN is available and the adoption is finalized.

• International Adoption: The Chen family adopted a 5-year-old child from South Korea. The child arrived in the United States in November with a visa, and the family is now navigating the final legal steps for U.S. adoption and citizenship. They need to file their federal income taxes for the year, and the child qualifies as a dependent. However, the process of obtaining an SSN for their newly adopted child is still underway and will not be completed before the tax filing deadline. The Chens apply for an ATIN to include their child on their tax return.

  How this illustrates the term: This example highlights the ATIN's utility in international adoptions, providing a necessary identification number for a child who has entered the U.S. and is legally placed for adoption, but whose SSN is not yet available for tax purposes.

• Long-Term Foster-to-Adopt: Maria has been fostering a 7-year-old child for two years, and the court has now legally placed the child with her for adoption, with finalization expected in another year due to legal complexities. Maria wants to claim the child as a dependent on her upcoming tax return. Despite her efforts, she has been unable to obtain the child's original SSN from the state agency or the birth parents, and the SSA cannot issue a new one until the adoption is final. Maria applies for an ATIN to ensure she can claim the child as a dependent and receive applicable tax credits while the adoption process concludes.

  How this illustrates the term: This situation shows the ATIN's application in cases where a child is legally placed for adoption, but the process is prolonged, and an SSN is unobtainable, allowing the prospective parent to claim the child as a dependent for tax purposes during the interim.