Question
I am adopting a child and don't yet have a social security number for the child. How can I claim the child as my dependent?
Answer

As a prospective adoptive parent in the process of adopting a U.S. citizen or resident, you'll need a taxpayer identifying number (TIN) for the child who is being adopted to claim the child as a dependent. If as the prospective adoptive parent you don't have and are unable to obtain the child's social security number (SSN), you should request an adoption taxpayer identification number (ATIN) or individual taxpayer identification number (ITIN).

Please note that for tax years 2018 through 2025, you can't claim the child tax credit on either your original or an amended return if your child doesn't have an SSN valid for employment by the due date of your return (including extensions). If your child has an ATIN or an ITIN, your child may qualify you for the credit for other dependents.

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