Taxpayers who are in an adoption process may not be able to obtain a new or existing SSN for the child, and will need to request an ATIN in order to claim the child as a dependent or to claim the child care credit.
The ATIN requirements are effective for 1997 tax returns.
Attach a copy of the placement documentation to the Form W-7A and send to: Internal Revenue Service, Philadelphia Service Center, ATIN Unit, P.
If the adopting parents do not notify the IRS within two years, the ATIN will automatically be deactivated.
It will generally take 4 to 8 weeks to get an ATIN once the IRS receives a completed Form W-7A.