PLAIN LANGUAGE SUMMARY

               IRS Adoption Taxpayer Identification Numbers      

     Recent tax law changes require a taxpayer to provide a
child's taxpayer identification number (TIN) to claim certain tax
benefits for the child.  An individual's TIN is generally the
individual's social security number (SSN).
     The Internal Revenue Service has published regulations to
assign Adoption Taxpayer Identification Numbers (ATINs) to
prospective adoptive parents who cannot obtain an SSN for a child
placed with them for adoption.  The parent will apply for an ATIN
using a new tax form, Form W-7A.  The ATIN may be used to claim a
dependency exemption, dependent care credit, or child tax credit. 
The regulations are effective for income tax returns due (without
regard to extensions) on or after April 15, 1998.  The full text
of the regulations is set forth in the Federal Register dated 
November 24, 1997.