Fresh Start Tax Tip:
Dependents & Exemptions
Question: I am adopting a child and do not yet have a social security number for the child. How can I claim the exemption for the child?
Answer: Parents in the process of a domestic U. S. adoption who do not have and/or are unable to obtain the child’s Social Security Number (SSN) should request an Adoption Taxpayer Identification Number (ATIN) in order to claim the child as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification Number for Pending U.S. Adoptions, is used by qualifying taxpayers to obtain an ATIN.
To get Form W-7A, you may also download the form here in Adobe PDF format.
You may go to any IRS walk-in site.
You may call 800-829-3676.
For more information about the ATIN, refer to the Form W-7A (PDF), instructions.
If the child is not a U. S. citizen or resident, use Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number, to obtain an ITIN. For more information, refer to Individual Taxpayer Identification Number.
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