To claim a child as your dependent when you are in the process of adopting and do not yet have a Social Security Number (SSN) for the child, you need to obtain an Adoption Taxpayer Identification Number (ATIN). Here is the detailed process and requirements:
- Eligibility for ATIN:
- The child must be a U.S. citizen or resident alien.
- The child must be placed in your home for legal adoption by an authorized placement agency.
- You must be unable to obtain the child's existing SSN despite reasonable attempts to do so from the birth parents, the placement agency, and other persons.
- You must be eligible to claim the child as a dependent on your tax return.
- Application Process:
- File Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, with the IRS to obtain an ATIN.
- Attach signed and dated documentation to Form W-7A to prove the child was placed with you for legal adoption. Acceptable documents include:
- A copy of the placement agreement with an authorized placement agency.
- A copy of a document signed by a hospital official authorizing the release of a newborn child to you for legal adoption.
- A copy of the court order or other court document ordering or approving the placement of a child with you for legal adoption.
- An affidavit signed by the adoption attorney or government official who placed the child with you for legal adoption pursuant to state law.
- Use of ATIN:
- An ATIN is a temporary nine-digit number issued by the IRS for children in the process of being adopted.
- You can use the ATIN on your tax return to claim various tax benefits, including the dependency exemption, credit for child and dependent care expenses, adoption credit, and child tax credit. However, you cannot use an ATIN to claim the earned income credit (EIC).
- Expiration and Transition to SSN:
- The ATIN is valid for two years from the date it is issued. You will receive a notice from the IRS three months before the expiration date to remind you that the ATIN will expire.
- After the adoption is final, you must apply for an SSN for the child and stop using the ATIN.
- Filing Requirements:
- Include the ATIN on your tax return wherever an SSN is required for the child.
- Ensure that you meet all other requirements for claiming the child as a dependent, such as providing more than half of the child's support and ensuring the child lives with you for more than half of the year.
By following these steps and ensuring you have the necessary documentation, you can claim the child as your dependent using an ATIN until you are able to obtain an SSN for the child after the adoption is finalized.
Sources:
Publication 926 (2024)
Publication 1966
Instructions for Form W-7A (10/2017)
Publication 503 (2023)
Publication 1380
Publication 501 (2023)
