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Application for Taxpayer Identification Number
Form W-7A OMB No. 1545-0074
(Rev. September 2016) for Pending U.S. Adoptions
Department of the Treasury
Internal Revenue Service ▶ See instructions.
Note: Don't file this form if you are eligible to obtain a U.S. social security number (SSN) for your adoptive child.
1 Adoptive 1a Parent’s last name First name Social security number
parent(s)
information 1b Parent’s last name First name Social security number
(see instructions)
2 Adoptive Street address, apartment number, or rural route number. If you have a P.O. box, see the instructions.
parent(s)
address City or town, state, and ZIP code
(see instructions)
3 Child’s name: 3a Last name First name Middle name

As it will appear on your tax return ▶ 3b Last name First name Middle name
Birth name if different
and known . . ▶
4 Child’s birth Date of birth (month, day, year) Female Place of birth (city or town, and state) (If foreign address, see instructions)
information Male
Name Address Date child
5 Placement was placed
agency with adoptive
parents
information

Note: Be sure to attach the required documentation to Form W-7A. See instructions.
Sign
Under penalties of perjury, I declare that I have examined this application, including accompanying documentation and statements, and to
Here the best of my knowledge and belief, it is true, correct, and complete.
▲ Signature of parent Date (month, day, year) Daytime phone number
Keep a copy of this
form for your
records.
▲ Signature of parent Date (month, day, year) Daytime phone number

General Instructions • Adoption credit. See the Instructions for Form 8839.
• Child tax credit. See Pub. 972.
Future Developments However, you can't use an ATIN to claim the earned income
For the latest information about developments related to Form credit (EIC).
W-7A and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/w7a. How Long Can You Use an ATIN
An ATIN issued to you for your adoptive child will expire 2 years
Purpose of Form from the date it is issued. You will receive a notice from the IRS 3
Use Form W-7A to apply for an Internal Revenue Service (IRS) months before the expiration date to remind you that the ATIN will
adoption taxpayer identification number (ATIN) for a child who is expire. The notice will explain how you can apply for an extension if
placed in your home for purposes of legal adoption. However, don't the adoption will not be final by the expiration date.
use Form W-7A if you will be able to obtain a social security number After the adoption is final, don't continue using the ATIN. Instead,
(SSN) for the child in time to file your tax return. Also, don't use you must use an SSN. To apply for an SSN for the child, fill in Form
Form W-7A if the child isn't a U.S. citizen or resident alien. Use SS-5, Application for a Social Security Card, and return it, with the
Form W-7 instead. appropriate evidence documents, to the Social Security
What Is an ATIN Administration (SSA). You can get Form SS-5 online at
www.socialsecurity.gov, from your local SSA office, or by calling the
An ATIN is a temporary nine-digit number issued by the IRS to SSA at 1-800-772-1213. It usually takes about 2 weeks to get an
individuals who are in the process of legally adopting a U.S. citizen SSN once the SSA has all the evidence and information it needs.
or resident alien child but who can't get an SSN for that child in time
to file their tax return. Application for SSN denied. If the SSA denies your application for
an SSN, contact the IRS to request an extension or reactivation of
You may be able to use an ATIN on your tax return to take the the ATIN. When you request the extension or reactivation of the
following tax benefits based on the child. ATIN, include the SSA’s denial letter or an explanation with your
• Dependency exemption. See Pub. 501. correspondence.
• Credit for child and dependent care expenses. See Pub. 503.

For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 24309E Form W-7A (Rev. 9-2016)

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Form W-7A (Rev. 9-2016) Page 2
Who Must File IRS Individual Taxpayer Identification Number (ITIN) for
File Form W-7A if all of the following apply. Aliens. If the adoptive parent(s) doesn't have an SSN, enter the ITIN
assigned to that person by the IRS.
• You have a child living with you who was placed in your home for Name change. If you changed your name after you filed your
legal adoption by an authorized placement agency. last tax return because of marriage, divorce, or some other reason,
• You can't obtain the child’s existing SSN even though you have be sure to report this to your local Social Security Administration
made a reasonable attempt to obtain it from the birth parents, the office before filing your Form W-7A. This will prevent delays in
placement agency, and other persons. processing your ATIN request.
• You can't obtain an SSN for the child from the SSA because, for Line 2. Enter the address where you and the child live.
example, the adoption isn't final. Enter your post office box number only if your post office doesn't
• You are eligible to claim the child as a dependent on your tax deliver mail to your home.
return. Address change. If you changed your mailing address after you
Don't file Form W-7A if the child isn't a U.S. citizen or filed your last tax return, you should use Form 8822, Change of
resident alien. Instead, apply for an ITIN using Form Address, to notify the IRS of the change. A new address shown on
▲! W-7, Application for IRS Individual Taxpayer Form W-7A will not update your record. You can get Form 8822
CAUTION Identification Number. online at IRS.gov.
How To File Line 3a. Enter the child’s adoptive name as it will appear on your
tax return.
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 Line 3b. If you know the child’s birth name, enter it on line 3b.
address under Where To File, below. Be sure to include the Line 4. Enter the child’s date of birth and sex. If you know the
required attachments (see What To Include With Form W-7A, next). child’s place of birth, enter the information on line 4.
What To Include With Form W-7A Foreign address. Enter the information in the following order:
City, province or state, and country. Don't abbreviate the country
You must attach signed and dated documentation to Form W-7A to name.
prove that the child was placed with you for legal adoption (not for Line 5. Enter the name and address of the authorized placement
foster care) by an authorized placement agency. agency that placed the child with you for legal adoption. An
In general, one of the following documents will satisfy this authorized placement agency may include a private adoption
requirement. agency, a government agency, an adoption attorney, or any other
• A copy of the placement agreement entered into between you person authorized by state law to place a child for legal adoption.
and an authorized placement agency. Also, enter the date the child was placed with you.
• A copy of the document signed by a hospital official authorizing Signature. Form W-7A must be signed and dated by the adoptive
the release of a newborn child from the hospital to you for legal parent(s) applying for the ATIN. If you and another person are
adoption. adopting this child, that person must also sign and date the
• A copy of the court order or other court document ordering or application.
approving the placement of a child with you for legal adoption.
Privacy Act and Paperwork Reduction Act Notice. We ask for
• An affidavit signed by the adoption attorney or government the information on this form to carry out the Internal Revenue laws
official who placed the child with you for legal adoption pursuant to of the United States. The Internal Revenue Code sections 23, 137,
state law. 6011, and 6109 require that you furnish an identifying number on
Foreign adoptions. In addition, if you adopt a foreign child with your tax return if you are claiming certain tax benefits during the
U.S. citizenship or resident alien status, include with your Form process of adopting a U.S. citizen or resident alien child and
W-7A a copy of your child’s: cannot get an SSN for that child until the adoption is final. Form
• Permanent resident card (green card), W-7A must be used to apply for the identification number, an ATIN.
Section 6109 requires that you disclose your taxpayer identification
• Certificate of Citizenship, or number (SSN). Routine uses of this information include giving it to
• Passport with “I-551” stamp. the Department of Justice for civil and criminal litigation and to
If the adoption of the foreign child is final, but you are unable to get cities, states, the District of Columbia, and U.S. commonwealths
an SSN for your child, see Application for SSN denied. and possessions for use in administering their tax laws. We may
also disclose this information to other countries under a tax treaty,
Where To File to federal and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence agencies to
Department of the Treasury
combat terrorism. If you do not file the form, you will not be issued
Internal Revenue Service
an ATIN.
Austin, TX 73301-0066
You are required to give us the information. We need it to ensure
When To Expect the ATIN that you are complying with these laws and to allow us to figure and
It usually takes 4–8 weeks to get an ATIN. You can check on the collect the right amount of tax.
status of your application if it has been at least 8 weeks from the You are not required to provide the information requested on a
date you filed the application by calling 512-460-7898. This isn't a form that is subject to the Paperwork Reduction Act unless the form
toll-free number. Be sure to have a copy of your Form W-7A displays a valid OMB control number. Books or records relating to a
available when you call. form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
Specific Instructions law. Generally, tax returns and return information are confidential,
as required by Internal Revenue Code section 6103.
Complete all lines on the form. Enter N/A (not applicable) on the
lines that don't apply. The average time and expenses required to complete and file this
form will vary depending on individual circumstances. For the
Line 1. Enter your name and SSN on line 1a. If you and another estimated averages, see the instructions for your income tax return.
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 If you have suggestions for making this form simpler, we would
names and SSNs in the order shown on your tax return. be happy to hear from you. See the instructions for your income tax
return.

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