Form W-7A Instruktioner
Instruktioner for Form W-7A, Ansøgning om Taxpayer Identifikation Nummer for Afsende U.S. Adoptions
Rev. oktober 2017
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- Form W-7A - Ansøgning om Taxpayer Identifikation Nummer for Pending U.S. Adoptions
Department of the Treasury
Internal Revenue Service
Instructions for Form W-7A
(Rev. October 2017)
Application for Taxpayer Identification Number for Pending U.S. Adoptions
Section references are to the Internal Revenue Code unless
otherwise noted.
reactivation of the ATIN, include the SSA’s denial letter or an
explanation with your correspondence.
Who Must File
Future Developments
File Form W-7A if all of the following apply.
You have a child living with you who was placed in your home
for legal adoption by an authorized placement agency.
You can’t obtain the child’s existing SSN even though you
have made a reasonable attempt to obtain it from the birth
parents, the placement agency, and other persons.
You can’t obtain an SSN for the child from the SSA because,
for example, the adoption isn’t final.
For the latest information about developments related to Form
W-7A and its instructions, such as legislation enacted after they
General Instructions
Purpose of Form
You are eligible to claim the child as a dependent on your tax
return.
Use Form W-7A to apply for an IRS adoption taxpayer
identification number (ATIN) for a child who is placed in your
home for purposes of legal adoption. However, don't use Form
W-7A if you will be able to obtain a social security number (SSN)
for the child in time to file your tax return. Also, don't use Form
W-7A if the child isn't a U.S. citizen or resident alien. Use Form
W-7 instead.
Don’t file Form W-7A if the child isn’t a U.S. citizen or
resident alien. Instead, apply for an ITIN using Form
!
CAUTION
W-7, Application for IRS Individual Taxpayer
Identification Number.
How To File
Your must complete Form W-7A at least 4 to 8 weeks before you
will need an ATIN. Sign and date the application and mail it to
What Is an ATIN
An ATIN is a temporary nine-digit number issued by the IRS to
individuals who are in the process of legally adopting a U.S.
citizen or resident alien child but who can’t get an SSN for that
child in time to file their tax return.
What To Include With Form W-7A
You may be able to use an ATIN on your tax return to take the
following benefits based on the child.
You must attach signed and dated documentation to Form W-7A
to prove the child was placed with you for legal adoption (not for
foster care) by an authorized placement agency.
Dependency exemption. See Pub. 501.
Credit for child and dependent care expenses. See Pub. 503.
Adoption Credit. See the Instructions for Form 8839.
Child tax credit. See Pub. 972.
In general, one of the following documents will satisfy this
requirement.
A copy of the placement agreement entered into between you
and an authorized placement agency.
However, you can’t use an ATIN to claim the earned income
credit (EIC).
A copy of the document signed by a hospital official
authorizing the release of a newborn child from the hospital to
you for legal adoption.
If you must identify a qualifying child by an ATIN to claim
the child tax credit or additional child tax credit, you must
!
A copy of the court order or other court document ordering or
approving the placement of a child with you for legal adoption.
An affidavit signed by the adoption attorney or government
official who placed the child with you for legal adoption pursuant
to state law.
CAUTION
get the ATIN before the due date of your return
(including extensions); otherwise, you can’t claim these credits
for the child needing an ATIN on either your original or an
amended return for that year, even if you later get an ATIN.
Foreign adoptions. In addition, if you adopt a foreign child with
U.S. citizenship or resident alien status, include with your Form
W-7A a copy of your child’s:
How Long Can You Use an ATIN
An ATIN issued to you for your adoptive child will expire 2 years
from the date it is issued. You will receive a notice from the IRS 3
months before the expiration date to remind you that the ATIN
will expire. The notice will explain how you can apply for an
extension if the adoption will not be final by the expiration date.
Permanent resident card (green card),
Certificate of Citizenship, or
Passport with “I-551” stamp.
If the adoption of the foreign child is final, but you are unable
After the adoption is final, don’t continue using the ATIN.
Instead, you must use an SSN. To apply for an SSN for the child,
fill in Form SS-5, Application for a Social Security Card, and
return it, with the appropriate evidence documents, to the Social
Security Administration (SSA). You can get Form SS-5 online at
SSA.gov, from your local SSA office, or by calling the SSA at
1-800-772-1213. It usually takes about 2 weeks to get an SSN
once the SSA has all the evidence and information it needs.
Where To File
Department of the Treasury
Internal Revenue Service
Stop 6182
Austin, TX 73301-0066
Application for SSN denied. If the SSA denies your
application for an SSN, contact the IRS to request an extension
or reactivation of the ATIN. When you request the extension or
Sep 28, 2017
Cat. No. 69705Y
attorney, or any other person authorized by state law to place a
child for legal adoption. Also, enter the date the child was placed
with you.
When To Expect the ATIN
It usually takes 4–8 weeks to get an ATIN. You can check on the
status of your application if it has been at least 8 weeks from the
date you filed the application by calling 737-800-5511. This isn’t
a toll-free number. Be sure to have a copy of your Form W-7A
available when you call.
Signature. Form W-7A must be signed and dated by the
adoptive parent(s) applying for the ATIN. If you and another
person are adopting this child, that person also must sign and
date the application.
Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on this form to carry out the Internal Revenue
laws of the United States. The Internal Revenue Code sections
23, 137, 6011, and 6109 require that you furnish an identifying
number on your tax return if you are claiming certain tax benefits
during the process of adopting a U.S. citizen or resident alien
child and cannot get an SSN for that child until the adoption is
final. Form W-7A must be used to apply for the identification
number, an ATIN. Section 6109 requires that you disclose your
taxpayer identification number (SSN). Routine uses of this
information include giving it to the Department of Justice for civil
and criminal litigation and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions for use in
administering their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal and
state agencies to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to combat
terrorism. If you do not file this form, you will not be issued an
ATIN.
Specific Instructions
Complete all lines on the form. Enter N/A (not applicable) on the
lines that don’t apply.
Line 1. Enter your name and SSN on line 1a. If you and another
person are adopting the child, enter the other person’s name
and SSN on line 1b. If you are married filing jointly, be sure to
enter the names and SSNs in the order shown on your tax
return.
IRS Individual Taxpayer Identification Number (ITIN) for
Aliens. If the adoptive parent(s) doesn’t have an SSN, enter the
ITIN assigned to that person by the IRS.
Name change. If you changed your name after you filed your
last tax return because of marriage, divorce, or some other
reason, be sure to report this to your local Social Security
Administration office before filing your Form W-7A. This will
prevent delays in processing your ATIN request.
Line 2. Enter the address where you and the child live.
Enter your post office box number only if your post office
You are required to give us this information. We need it to
ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
doesn’t deliver mail to your home.
Address change. If you changed your mailing address after
you filed your last tax return, you should use Form 8822 to notify
the IRS of the change. A new address shown on Form W-7A will
not update your record. You can get Form 8822 online at
IRS.gov.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Internal Revenue
Code section 6103.
Line 3a. Enter the child’s adoptive name as it will appear on
your tax return.
Line 3b. If you know the child’s birth name, enter it on line 3b.
Line 4. Enter the child’s date of birth and sex. If you know the
child’s place of birth, enter the information on line 4.
Foreign address. Enter the information in the following
order: City, province or state, and country. Don’t abbreviate the
country name.
The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For
the estimated averages, see the instructions for your income tax
return.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for your
income tax return.
Line 5. Enter the name and address of the authorized
placement agency that placed the child with you for legal
adoption. An authorized placement agency may include a
private adoption agency, a government agency, an adoption
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Instructions for Form W-7A (Rev. 10-2017)