Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Basics

Verifying Taxpayer Identity

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.

Caution

Taxpayer, spouse, or dependent name and social security number mismatch is rated as one of the top errors in processing a tax return.