What happens if a parent must file taxes before an adopted child is assigned a Social Security number?
Prospective adoptive parents who are otherwise eligible for the Section 137 exclusion or Section 23 tax credit can use a temporary TIN — called an Adoption Taxpayer Identification Number (ATIN) — on their federal income tax returns until they receive SSNs for their soon-to-be adopted children. ATINs first became available for the 1997 tax year. They expire after two years, but they may be extended under certain circumstances. The IRS is supposed to provide six months’ notice to remind adoptive parents that an ATIN will expire. ATINs are not available for foreign adoptions. ATINs can satisfy the identification number requirements for claiming the dependency exemption and the child and dependent care credits, but not the earned income tax credit (EITC) under Code Section 32. Parents must obtain and use SSNs for their adopted children when seeking EITCs.
Related Questions
- I adopted a child who receives Social Security survivor benefits because their parent died several years ago. Is he going to lose his Social Security Survivor benefits?
- What happens if a parent must file taxes before an adopted child is assigned a Social Security number?
- What happens if my 3rd grade child does not get his/her planner initialed by a parent?
