Adoption Taxpayer Identification Number (ATIN)

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If you are in the process of adopting a child, you may need to consider applying for an Adoption Taxpayer Identification Number, or ATIN. This is especially important at tax time. According to the Internal Revenue Service website:

“You should apply for an ATIN only if you are in the process of adopting a child and you meet all of the following qualifications:

  • 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 attempt to obtain it from the birth parents, the placement agency, and other persons.

  • You cannot obtain an SSN for the child from the SSA for any reason. (For example, the adoption is not final).

  • You are eligible to claim the child as a dependent on your tax return.”

The IRS website has even more information available at the ATIN Questions and Answers page: https://www.irs.gov/individuals/adoption-taxpayer-identification-number.

Please consult with your tax advisor.  Adoptions of Wisconsin loves to help with adoptions, but we are not tax experts and will not provide tax advice. Our attorney, Lynn Bodi, also does not provide tax advice, even though she really enjoyed her tax classes in law school, but that was a long time ago.