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Форма W-7A Інструкція

Інструкція по формуванню W-7A, застосування для ідентифікаційного номеру платника податків для затвердження U.S

Відень 2017

Пов'язані форми

  • Форма W-7A - Заявка на ідентифікаційний номер платника податків для приймання U.S
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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  
were published, go to IRS.gov/FormW7A.  
General Instructions  
Purpose of Form  
You are eligible to claim the child as a dependent on your tax  
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  
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  
the address under Where To File. Be sure to include the  
required attachments (see What To Include With Form W-7A).  
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  
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.  
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  
to get an SSN for your child, see Application for SSN denied.  
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  
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  
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  
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  
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  
Instructions for Form W-7A (Rev. 10-2017)