Glossary term
Adoption Taxpayer Identification Number (ATIN)
An adoption taxpayer identification number is a temporary IRS tax ID for a child in a pending U.S. adoption when an SSN is not yet available.
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What Is an Adoption Taxpayer Identification Number?
An adoption taxpayer identification number, or ATIN, is a temporary IRS tax identification number for a child placed in a taxpayer's home for legal adoption when the taxpayer cannot yet obtain the child's Social Security number. It is used so the taxpayer can identify the child on a federal tax return while the adoption is pending.
An ATIN is not a permanent substitute for a Social Security number. Once the adoption is final and an SSN can be obtained, the taxpayer generally uses the SSN for future tax filings.
Key Takeaways
- ATIN stands for adoption taxpayer identification number.
- It is a temporary tax ID for certain pending U.S. adoptions.
- Form W-7A is used to apply for an ATIN.
- The IRS says it generally takes 4 to 8 weeks to receive an ATIN after a completed Form W-7A is received.
- An ATIN is different from an ITIN and is not used for every adoption situation.
When an ATIN Is Used
An ATIN can be relevant when a child has been placed with adoptive parents for legal adoption, the child is a U.S. citizen or resident alien, and the adoptive parents cannot obtain an SSN for the child before filing a tax return. The number lets the taxpayer complete return fields that require a taxpayer identification number for the child.
Tax benefits connected to a child generally require an identifying number. Without one, the return may be delayed, rejected, or missing benefits the taxpayer otherwise expected to claim.
How to Apply
The IRS uses Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, for ATIN requests. The application generally requires supporting documentation showing the child was placed with the taxpayer for legal adoption.
The IRS distinguishes ATINs from ITINs. If the child is not a U.S. citizen or resident alien, Form W-7A is generally not the right route. The correct identification process depends on the child's status and the adoption facts.
What an ATIN Does and Does Not Do
ATIN can help with | ATIN does not |
|---|---|
Identifying a child on a tax return while a U.S. adoption is pending. | Finalize the adoption. |
Allowing tax-return processing when an SSN is not yet available. | Replace an SSN permanently. |
Supporting tax benefits that require a child identification number. | Apply to every foreign or nonresident adoption situation. |
Timing Risk
The timing can matter around filing season. If the return is due before the SSN is available, the taxpayer may need to decide whether to request an ATIN, file an extension, or wait for other documents. The right answer depends on the adoption timeline and tax situation.
Because IRS processing time can take weeks, waiting until the return deadline can create avoidable stress.
The Bottom Line
An ATIN is a temporary IRS tax ID for certain pending U.S. adoptions when a child's SSN is not yet available. It is a filing tool, not an adoption document or a permanent identifier.