ATIN Explained: What You Need to Know About Adoption Tax Identification Numbers

Definition & Meaning

An Adoption Tax Identification Number (ATIN) is a temporary nine-digit number issued by the Internal Revenue Service (IRS) for a child in a domestic adoption. This number is provided when the adopting parents cannot obtain the child's Social Security Number (SSN). The ATIN allows the adoptive parents to claim tax benefits for their adopted child before the adoption is finalized and before a Social Security Number is available. Once the adoption is complete, the parents can use a certified copy of the Order of Adoption to apply for the child's SSN and other identification documents.

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Real-world examples

Here are a couple of examples of abatement:

Example 1: A couple finalizes their adoption of a child but cannot obtain the child's SSN immediately. They apply for an ATIN using Form W-7A to claim the child as a dependent on their tax return.

Example 2: After receiving the ATIN, the couple uses the certified Order of Adoption to apply for the child's SSN once the adoption is legally recognized. (hypothetical example)

Comparison with related terms

Term Definition Key Differences
Social Security Number (SSN) A permanent identification number issued by the Social Security Administration. SSNs are permanent and used for various identification purposes, while ATINs are temporary and specifically for tax purposes in adoption.
Tax Identification Number (TIN) A general term for any number used by the IRS to identify taxpayers. ATIN is a specific type of TIN used only for adopted children without an SSN.

What to do if this term applies to you

If you are adopting a child and need to apply for an ATIN, follow these steps:

  • Complete Form W-7A to apply for the ATIN.
  • Submit the form to the IRS along with any required documentation.
  • Once the adoption is finalized, apply for the child's SSN using the certified Order of Adoption.

For assistance, consider using US Legal Forms' templates to simplify the process. If your situation is complex, seeking professional legal help may be advisable.

Quick facts

Attribute Details
Type Temporary identification number
Issued by Internal Revenue Service (IRS)
Application Form Form W-7A
Usage Tax purposes for adopted children
Replacement Replaced by Social Security Number

Key takeaways

Frequently asked questions

The ATIN is used to identify an adopted child for tax purposes when a Social Security Number is not yet available.