If you adopted in 2018 and are in the process of finalizing the adoption, but do not expect to have your child’s new social security number before tax filing time, then you can request an Adoption Temporary Identification Number (“ATIN”) from the IRS in order to claim the child as a dependent and (if eligible) to claim the child care credit.

An ATIN is a temporary identification number for the child in a domestic adoption where the adopting taxpayers do not have and/or are unable to obtain the child’s Social Security Number (“SSN”). The ATIN is used on the Federal Income Tax return to identify the child while the final adoption is pending.

If you meet all five of the following criteria, then you can request an ATIN:

The child is legally placed in your home for legal adoption by an authorized placement agency.
The adoption is a domestic adoption OR the adoption is a foreign adoption and the child/children have a Permanent Resident Alien Card or Certificate of Citizenship.
You cannot obtain the child's existing SSN even though you have made a reasonable atempt to obtain it from the birth parents, the placement agency, and other persons (or, the child does not have an existing SSN).
You cannot obtain an SSN for the child from the SSA for any reason (for example, because the adoption is not final).
You are eligible to claim the child as a dependent on your tax return.

You also must attach a copy of your placement documentation to the form (attach a copy, not the original, as the IRS will not return your documents). The placement documentation must clearly establish that the child was placed in your home for purposes of adoption by an authorized adoption agency (or agent), and include the following information: adoptive parent(s) full name, child’s full name, name of placement agency or agent, the date the child was placed in your home, the signature of the adopting parent(s) and that of an official representative of the authorized placing agency or agent. The following documents qualify as “placement documentation”:

A placement agreement entered into between you and a public or private adoption agency.
A document signed by a hospital official authorizing the release of a newborn child to you for legal adoption.
A court order or other court document ordering or approving the placement of a child with you for legal adoption.
An affidavit signed by an attorney, a government official, etc., placing the child with you pursuant to the states’ legal adoption laws.

Once the form is completed, and you have attached the required placement documentation, send the paperwork to the following address:

Internal Revenue Service
Austin Service Center
ATIN Unit
P.O. Box 934
Austin, TX 78767

The IRS states that it can take 4 to 8 weeks to receive your child’s ATIN and recommends that you submit your request no later than 8 weeks before the due date of your individual federal income tax return, which is normally April 15th (so no later than February 18th).

As soon as the adoption becomes final, and you obtain an SSN for the child, you should notify the IRS of the new SSN. Once the IRS is notified of the SSN, it will deactivate the ATIN. The ATIN will be automatically deactivated after two years. However, if the adoption is not finalized before the ATIN expires, you can apply for an extension.

Click here to access the Form W-7A. For more detailed information on how to complete the Form W-7A, click here. For the IRS’ FAQ about the ATIN, click here.