Adoption Taxpayer Identification Number
Taxpayers who are in the process of adopting a child and who are able to claim the child as their dependent, or are able to claim the child and dependent care credit, need an adoption taxpayer identification number (ATIN) for their adoptive child.
The IRS issues an ATIN for the child while a final domestic adoption is pending and the adopting taxpayers do not have the child's SSN.
Like an ITIN, the nine-digit ATIN begins with the number 9. Enter the ATIN on the return wherever the child's social security number is requested.
Taxpayers who cannot obtain a SSN must apply for an ITIN if they file a U.S. tax return or are listed on a tax return as a spouse or dependent. These taxpayers must file Form W-7, Application for Individual Taxpayer Identification Number, and supply documentation that will establish foreign status and true identity. A federal tax return must be associated with all Form W-7 applications with exceptions as noted in the Form W-7 Instructions.
Taxpayer, spouse, and dependent name and social security number mismatch is rated as one of the top five errors in processing a tax return.