Dependents & Exemptions
Question: I am adopting a child and do not yet have a social security number for the child. How can I claim an exemption for the child?
As a prospective adoptive parent in the process of adopting a U.S. citizen or resident, you will need a taxpayer identifying number (TIN) to claim a dependency exemption and if eligible, a child tax credit for the child who is being adopted. If as the prospective adoptive parent you do not 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). See Child tax credit under "What's New" in the Instructions for Form 1040 or the Instructions for Form 1040A for information about TIN requirements.
- An ATIN is available if a child who is a U.S. citizen or resident is lawfully placed in your household for legal adoption. To obtain an ATIN, use Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions. For more information, refer to the Form W-7A and to Adoption Taxpayer Identification Number.
- If the child is not a U.S. citizen or resident, and if the child qualifies as a dependent, a TIN is still required. To obtain an ITIN, use Form W-7, Application for IRS Individual Taxpayer Identification Number. For more information, refer to Individual Taxpayer Identification Number (ITIN).
Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Dependents & Exemptions