How does a parent obtain an ATIN?
To apply for an ATIN, an adoptive parent should complete IRS Form W-7A, “Application for Taxpayer Identification Number for Pending U.S. Adoptions.” The IRS recommends applying at least eight weeks before the due date for individual federal income tax returns (in almost all cases April 15). Documentary evidence establishing that an authorized placement agency placed the child in the adoptive parent’s home for legal adoption must accompany an ATIN application. Such placement documentation must include the full name of the adoptive parent(s), the child’s full name, the name of the placement agency or agent, the date the child was placed in the adoptive parent’s home and signatures of the parent(s) and an official representative of the placement agency.
