An Adoption Taxpayer Identification Number (ATIN) is a unique nine-digit number issued by the Internal Revenue Service (IRS) as a temporary taxpayer identification number for a child in a domestic or foreign adoption process. Taxpayers must provide in their federal tax returns a valid identifying number for any persons listed as dependents. Therefore, while the adoption process is finalized, if the prospective adoptive child qualifies as a dependent for tax purposes, the adopting parents may use the ATIN to identify the child in their federal income tax returns.
Adoptive parents may apply for an ATIN provided that:
- The child is legally placed in their home for adoption by an authorized placement agency.
- The adoption process is domestic or foreign, and the child has a permanent resident alien card or certificate of citizenship.
- The adoptive parents cannot obtain the child's existing Social Security Number (SSN) even though they have made a reasonable attempt to obtain it from the birth parents, the placement agency, and other persons, and
- Regardless of the reason, the adoptive parents are unable to obtain an SSN for the child from the Social Security Administration (SSA).
The adoptive parents may apply for the ATIN by filing a Form W-7A with the IRS. The child's name, birth information, and the placement agency’s information must be provided in Form W-7A. Additionally, the placement documentation must be attached to and submitted with the form.
When the adoption process is finalized and the adoption becomes final, the adopting parents must obtain an SSN for the child. Subsequently, they must notify the IRS of the newly issued SSN. Upon notification, the IRS will deactivate the adopted child’s ATIN. In any case, to the extent that the ATIN is a temporary taxpayer identification number, the IRS automatically deactivates the ATIN within two years of its issuance.
Please visit the IRS webpage for further information about the ATIN.
[Last updated in November of 2021 by the Wex Definitions Team]