Form W-7 A Application for Taxpayer Identification Number for Pendi

2008 Form W-7A, Application for Taxpayer Identification Number
For Pending U.S. Adoptions
Purpose: This is the first circulation draft of the 2008 Form W-7A for your review and
comments. See below for a discussion of major changes.
TPCC Meeting: None, but one may be arranged be arranged if requested.
Prior Version: The 2006 Form W-7A is available at:
http://www.irs.gov/pub/irs-pdf/fw7a.pdf
Other Products: Circulations of draft forms, instructions, notices, and publications are posted
at: http://taxforms.web.irs.gov/Circulations/index.htm
Comments: Please email, fax, call, or mail any comments by July 28, 2008.

Shirley A.E. White - TLS
Tax Forms & Publications
SE:W:CAR:MP:T:I:F
Email: [email protected]
(202) 622-3147 Phone
(202-927-6234 Fax

Major changes for Form W-7A,
Application for Taxpayer Identification Number for Pending U.S. Adoptions
Note: The year was updated to 2008, as appropriate.
Page 1:
Line 4 was revised to allow for referral to instructions for foreign addresses. (Email 5-27-08 from
Ruth Bowlin W&I Tax Analyst)
Under Purpose of Form, a reference to Form W-7 was added for children who are not U.S.
citizens or resident aliens.
A new subheading was added under How Long Can You Use an ATIN.
Page 2:
In the first column the paragraph headed Foster Children was deleted. (Email from Matt
Howard, CC dated 4/11/2008)
In the first column, Foreign adoptions was revised for clarity. (Child Citizen Act or 2000, and
phone call (5/12) from Matt Howard, CC approving language)
The address under Where To File was updated. (Email from Ruth Bowlin and Ray Sausville,
dated 4/4/2008)
Instructions were added for foreign addresses.

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TLS, have you
transmitted all R
text files for this
cycle update?

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-7A, PAGE 1 OF 2
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

W-7A

Action

Date

O.K. to print
Revised proofs
requested

Application for Taxpayer Identification Number
for Pending U.S. Adoptions

Form
(Rev. October 2008)

Department of the Treasury
Internal Revenue Service

Signature

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©

OMB No. 1545-0074

See instructions.

Note. Do not file this form if you are eligible to obtain a U.S. social security number (SSN) for your adoptive child.

1

Adoptive
parent(s)
information

1a Parent’s last name

1b Parent’s last name

(see instructions)

2

Adoptive
parent(s)
address

4
5

3a Last name

As it will appear ©
on your tax return
Birth name if different
©
and known

3b Last name

Placement
agency
information

First name

Social security number

City or town, state, and ZIP code

Child’s name:

Child’s birth
information

Social security number

Street address, apartment number, or rural route number. If you have a P.O. box, see the instructions.

(see instructions)

3

First name

Date of birth (month, day, year)
/

/

Name

Female

First name

Middle name

First name

Middle name

Place of birth (city or town, and state) (If foreign address, see instructions)

Male

Address

Date child
was placed
with adoptive
parents
/

Sign
Here
Keep a copy of this
form for your
records.

/

Note. Be sure to attach the required documentation to Form W-7A. See page 2.
Under penalties of perjury, I declare that I have examined this application, including accompanying documentation and statements, and
to the best of my knowledge and belief, it is true, correct, and complete.
Signature of parent

Date (month, day, year)

Signature of parent

Date (month, day, year)

©

/

©
General Instructions
Purpose of Form
Use Form W-7A to apply for an Internal Revenue Service (IRS)
adoption taxpayer identification number (ATIN) for a child who
is placed in your home for purposes of legal adoption.
However, do not use Form W-7A if you will be able to obtain a
social security number (SSN) for the child in time to file your
tax return. Also, do not use Form W-7A if the child is not a
U.S. citizen or resident alien. Use Form W-7 instead.

What Is an ATIN
An ATIN is a temporary nine-digit number issued by the IRS to
individuals who are in the process of legally adopting a U.S.
citizen or resident alien child but who cannot get an SSN for
that child in time to file their tax return.
You may be able to use an ATIN on your tax return to take
the following tax benefits based on the child.
● Dependency exemption. See Pub. 501, Exemptions,
Standard Deduction, and Filing Information.
● Credit for child and dependent care expenses. See Pub.
503, Child and Dependent Care Expenses.
● Adoption credit. See the Instructions for Form 8839,
Qualified Adoption Expenses.
● Child tax credit. See Pub. 972, Child Tax Credit.

/

/

/

Daytime phone number

(

)

Daytime phone number

(

)

However, you cannot use an ATIN to claim the earned
income credit (EIC). When the adoption is final and the child
has an SSN, you can file an amended return for an earlier year
if you could have claimed the EIC in the earlier year except for
the fact that the child did not have an SSN. Use Form 1040X,
Amended U.S. Individual Income Tax Return, and Schedule
EIC, Earned Income Credit.

How Long Can You Use an ATIN
An ATIN issued to you for your adoptive child will expire 2
years from the date it is issued. You will receive a notice from
the IRS 6 months before the expiration date to remind you that
the ATIN will expire. The notice will explain how you can apply
for an extension if the adoption will not be final by the
expiration date.
After the adoption is final, do not continue using the ATIN.
Instead, you must use an SSN. To apply for an SSN for the
child, fill in Form SS-5, Application for a Social Security Card,
and return it, with the appropriate evidence documents, to the
Social Security Administration (SSA). You can get Form SS-5
online at www.socialsecurity.gov, from your local SSA office,
or by calling the SSA at 1-800-772-1213. It usually takes
about 2 weeks to get an SSN once the SSA has all the
evidence and information it needs.
Application for SSN denied. If the SSA denies your
application for an SSN, contact the IRS to request an
extension or reactivation of the ATIN. When you request the
extension or reactivation of the ATIN, include the SSA’s denial
letter or an explanation with your correspondence.

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

Cat. No. 24309E

Form

W-7A

(Rev. 10-2008)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-7, PAGE 2 OF 2
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form W-7A (Rev. 10-2008)

Who Must File

Page

● You cannot obtain an SSN for the child from the SSA because,
for example, the adoption is not final.
● You are eligible to claim the child as a dependent on your tax
return.

Do not file Form W-7A if the child is not a U.S. citizen
or resident alien. Instead, apply for an ITIN using
Form W-7, Application for IRS Individual Taxpayer
Identification Number.

How To File

Name change. If you changed your name after you filed your
last tax return because of marriage, divorce, or some other
reason, be sure to report this to your local Social Security
Administration office before filing your Form W-7A. This will
prevent delays in processing your ATIN request.
Line 2. Enter the address where you and the child live.
Enter your post office box number only if your post office does
not deliver mail to your home.
Address change. If you changed your mailing address after
you filed your last tax return, you should use Form 8822, Change
of Address, to notify the IRS of the change. A new address shown
on Form W-7A will not update your record. You can get Form
8822 online at www.irs.gov or by calling 1-800-TAX-FORM
(1-800-829-3676).
Line 3a. Enter the child’s adoptive name as it will appear on your
tax return.
Line 3b. If you know the child’s birth name, enter it on line 3b.
Line 4. Enter the child’s date of birth and sex. If you know the
child’s place of birth, enter the information on line 4.
Foreign address. Enter the information in the following order:
City, province or state, and country. Do not abbreviate the country
name.
Line 5. Enter the name and address of the authorized placement
agency that placed the child with you for legal adoption. An
authorized placement agency may include a private adoption
agency, a government agency, an adoption attorney, or any other
person authorized by state law to place a child for legal adoption.
Also, enter the date the child was placed with you.
Signature. Form W-7A must be signed and dated by the adoptive
parent(s) applying for the ATIN. If you and another person are
adopting this child, that person must also sign and date the
application.

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File Form W-7A if all of the following apply.
● You have a child living with you who was placed in your home
for legal adoption by an authorized placement agency.
● 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.

CAUTION

2

You must complete Form W-7A at least 4 to 8 weeks before you
will need an ATIN. Sign and date the application and mail it to the
address under Where To File, below. Be sure to include the
required attachments (see What To Include With Form W-7A,
next).

What To Include With Form W-7A

You must attach signed and dated documentation to Form W-7A
to prove that the child was placed with you for legal adoption (not
for foster care) by an authorized placement agency.
In general, one of the following documents will satisfy this
requirement.

● A copy of the placement agreement entered into between you
and an authorized placement agency.
● A copy of the document signed by a hospital official authorizing
the release of a newborn child from the hospital to you for legal
adoption.
● A copy of the court order or other court document ordering or
approving the placement of a child with you for legal adoption.
● An affidavit signed by the adoption attorney or government
official who placed the child with you for legal adoption pursuant
to state law.
Foreign adoptions. In addition, if you adopt a foreign child with
U.S. citizenship or resident alien status, include with your Form
W-7A a copy of your child’s:
● Permanent resident card (green card),
● Certificate of Citizenship, or
● Passport with “I-551” stamp.
If the adoption of the foreign child is final, but you are unable to
get an SSN for your child, see Application for SSN denied.

Where To File
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0066

When To Expect the ATIN
It usually takes 4-8 weeks to get an ATIN. You can check on the
status of your application if it has been at least 8 weeks from the
date you filed the application by calling 512-460-7898. This is not
a toll-free number. Be sure to have a copy of your Form W-7A
available when you call.

Specific Instructions
Complete all lines on the form. Enter N/A (not applicable) on the
lines that do not apply.
Line 1. Enter your name and SSN on line 1a. If you and another
person are adopting the child, enter the other person’s name and
SSN on line 1b. If you are married filing jointly, be sure to enter
the names and SSNs in the order shown on your tax return.

Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue laws
of the United States. The Internal Revenue Code requires that you
furnish an identifying number on your tax return if you are claiming
certain tax benefits during the process of adopting a U.S. citizen or
resident alien child and cannot get an SSN for that child until the
adoption is final. Form W-7A must be used to apply for the
identification number, an ATIN. Section 6109 requires that you
disclose your taxpayer identification number (SSN). Routine uses of
this information include giving it to the Department of Justice for
civil and criminal litigation and to cities, states, and the District of
Columbia for use in administering their tax laws. We may also
disclose this information to other countries under a tax treaty, to
federal and state agencies to enforce federal nontax criminal laws,
or to federal law enforcement and intelligence agencies to combat
terrorism. If you do not file the form, you will not be issued an ATIN.
You are required to give us the information. We need it to
ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential, as
required by Internal Revenue Code section 6103.
The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For the
estimated averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would
be happy to hear from you. See the instructions for your income
tax return.