Adoption Taxpayer Identification Number
E544052
An Adoption Taxpayer Identification Number (ATIN) is a temporary tax identification number issued by the IRS for children in the process of being adopted who do not yet have a Social Security number.
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax identifier
ⓘ
tax identification number ⓘ |
| abbreviation | ATIN NERFINISHED ⓘ |
| administeredBy | Internal Revenue Service NERFINISHED ⓘ |
| applicationFormName | Application for Taxpayer Identification Number for Pending U.S. Adoptions ⓘ |
| appliedUsing | Form W-7A NERFINISHED ⓘ |
| appliesTo |
children in the process of being adopted
ⓘ
children who do not yet have a Social Security number ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| createdFor | pending U.S. adoptions ⓘ |
| distinctFrom |
Individual Taxpayer Identification Number
ⓘ
Social Security number ⓘ |
| eligibilityRequirement |
adoption is domestic and pending in a U.S. court
ⓘ
adoptive parents are unable to obtain an SSN for the child in time to file their tax return ⓘ child does not yet have a Social Security number ⓘ child is a U.S. citizen or resident ⓘ |
| expiresWhen |
when the adoption is finalized and an SSN is obtained
ⓘ
when the adoption is terminated ⓘ when the child is assigned a Social Security number ⓘ |
| governingAgency | U.S. Department of the Treasury NERFINISHED ⓘ |
| governingAgencyType | U.S. federal government agency ⓘ |
| identifierFor | adopted child on the adoptive parents’ tax return ⓘ |
| issuedBy | Internal Revenue Service NERFINISHED ⓘ |
| isTemporary | true ⓘ |
| legalDomain | U.S. federal tax law ⓘ |
| numberFormat | nine-digit numeric identifier ⓘ |
| partOf | U.S. taxpayer identification number system NERFINISHED ⓘ |
| purpose |
to allow adoptive parents to claim tax benefits related to the child
ⓘ
to allow adoptive parents to claim the child on their federal tax return ⓘ to provide a temporary taxpayer identification number for a child being adopted ⓘ |
| regulates | reporting of a pending adopted child as a dependent for tax purposes ⓘ |
| relatedConcept |
Child Tax Credit
NERFINISHED
ⓘ
Earned Income Tax Credit NERFINISHED ⓘ Individual Taxpayer Identification Number NERFINISHED ⓘ Social Security number ⓘ adoption tax credit ⓘ dependent ⓘ |
| replacedBy | Social Security number ⓘ |
| usedFor |
claiming the Additional Child Tax Credit (when applicable under law)
ⓘ
claiming the Adoption Credit (when rules permit) ⓘ claiming the Child Tax Credit (when applicable under law) ⓘ claiming the Credit for Child and Dependent Care Expenses (when rules permit) ⓘ claiming the Earned Income Tax Credit (when rules permit) ⓘ claiming the dependency exemption (when applicable under law) ⓘ |
| usedIn | federal income tax returns ⓘ |
| validityCondition | valid while the adoption is pending and the child does not have an SSN ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
Individual Taxpayer Identification Number
→
distinctFrom
→
Adoption Taxpayer Identification Number
ⓘ