Frequently Asked Tax Questions And Answers
Keyword: Foster Child
2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions
I am adopting a child and do not yet have a social security number
for the child. How can I claim the exemption for the child?
Parents in the process of a domestic U. S. adoption who do not have and/or
are unable to obtain the child's Social Security Number (SSN) should request
an Adoption Taxpayer Identification Number (ATIN) in order to claim the child
as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification
Number for Pending U.S. Adoptions , is used by qualifying taxpayers to
obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call
1-800-829-3676. You may also download the form here in
Adobe PDF format. For more information about the ATIN, refer to the Form W-7 (PDF) , instructions.
If the child is not a U. S. citizen or resident, use Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number ,
to obtain an ITIN. For more information, refer to Individual
Taxpayer Identification Number .
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