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Adoption Taxpayer Identification Number (ATIN)
If you have a child in your home pending a final domestic adoption, you may be
affected by the new Adoption Taxpayer Identification Number (ATIN) program that was
implemented January, 1998.
An ATIN is not a permanent valid identification number. It is a temporary identification number
issued until a Social Security Number can be obtained for the child you seek to adopt.
The ATIN number is put on your federal income tax forms to identify the child while
the adoption is pending. Doing so will permit you to claim the child as a dependent
and, if eligible, claim a child care credit.
To get an ATIN, you must complete IRS Form W-7A (Application for Taxpayer Identification
Number for Pending Adoptions.) Beginning mid-December, 1997, the form became available
at IRS walk-in sits or by calling 1/800/829-3676. OR, you may download the form
from the Internet at www.irs/ustreas.gov. Additional information can be found on
the W-7A Form.
To file the form, submit it with the necessary documentation to:
INTERNAL REVENUE SERVICE
Philadelphia Service Center
ATIN Unit
P.O. Box 447
Bensalem, PA 19020
CAVEAT: The information contained in this article is meant to provide the reader with an
overview of the subject matter. The laws relating to the above information will vary
from state to state and the advice of counsel should be sought. Should you entertain
any questions, please feel free to contact MARC WIDELOCK at 1-800-MR-STORK.
M.D. Widelock is a California attorney whose practice is limited to independent adoptions
and reproductive law. Mr. Widelock has served as a member of the California State Bar
Standing Committee on Adoptions (South). Mr. Widelock is a law professor and his firm
has provided commentary on family law and related issues to CNN, BBC and Current Affair.
He has helped hundreds of people create families throughout the United States by making
the adoption experience a good one for all.
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